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NTU Management Review Vol. 33 No. 3 Dec. 2023

that welcomes bottom-up participation to facilitate mutual understanding and optimize
distribution decisions to meet organizational aims. Finally, managers must realize the
importance of accountability, they must focus on organizational consequences rather than
personal benefits or preferences, and consider the interests of other stakeholders (Anderson

and Brown, 2010).
In summary, this study reveals that goal consensus between regional and branch
managers and branch managers’ previous sales performance are primarily associated with

regional managers’ decisions to distribute resources among branch offices.

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