Centralization is the concentration of power and decision making at the top levels of government, while decentralization distributes power and responsibilities to lower levels of government. This document discusses centralization and decentralization and is authored by four professors: Prof. Eliana Melendez Trujillo, Prof. Esther Corrales Trujillo, Prof. Armandina Huayhua Janampa, and Prof. Dacny Alvarez Nuñez.