The matrix structure combines functional and product structures. The most obvious structural characteristic of the matrix is that it breaks the unity-of-command concept. Employees in the matrix have two bosses: their functional department managers and their product managers. For example, a professor of accounting teaching an undergraduate course may report to the director of undergraduate programs as well as to the chairperson of the accounting department.

The strength of the matrix is its ability to facilitate coordination of many complex and interdependent activities. Its dual lines of authority limit people’s tendency to protect their territories at the expense of the organization’s goals. The major disadvantages of the matrix lie in the confusion it creates, its tendency to foster power struggles, and the stress it places on individuals. For individuals who desire security and absence from ambiguity, this work climate can be stressful.

Reporting to more than one boss introduces role conflict, and unclear expectations lead to role ambiguity.