DDP carries a certain leading-edge prestige value that, during an analysis of its pros and cons, may over- whelm important considerations of economic benefit and operational feasibility. Some organizations have made the move to DDP without fully considering whether the distributed organizational structure will better achieve their business objectives. Some DDP initiatives have proven ineffective, and even counter- productive, because decision makers saw in these systems virtues that were more symbolic than real. Before taking such an aggressive step, decision makers should assess the true merits of DDP for their or- ganization. Accountants have an opportunity and an obligation to play an important role in this analysis.