These ideas confront the presumption made in many management accounting texts where decentralisation is inevitably linked with performance measures of the output of the individual responsibility centre.How far are the promoters of new operational literature willing to go? Does is it mean that no top-down monitoring is necessary in these organisational settings? And does the notion of organic organisational forms, which is presented as an alternative to mechanical organisations forms, imply that no measurements are needed with regards to coordination?What about the role of transfer prices—new cost calculations that seem to account for the total cost of manufacturing and design practice—do they not play a significant role in terms of informing decision makers in the system of the externalities of their decisions from the life cycle perspective? These questions will be addressed in more detail in the following sections.