This article discusses the findings of an empirical study conducted on 62 large organizations. The major purpose of the study was to analyze the relationship of Information System Resources distribution between the system plan control and system development and system operation. In this study information system resource is broadly Identified by computer hardware, software, data, procedure, operator. Because of the real centralization/decentralization issue facing organizations is much broader then the choice between alternative computer hardware configurations. And there are three separate resources of the information system that can be decentralized system plan and control, system development, system operations. The decision regarding how to organize each of these three separate resources is based on a different set of criteria. Furthermore, each decision can be made relatively independently of the others. In this article the results of a study are indicated below. In the degree of decentralization of information system resources between system plan control and system development and system operations were found the positive relationship. Therefore, the more information system resources are decentralized in the one dimension, the more information system resources are decentralized in the other dimensions, and the more information system resources are centralized in the one dimension, the more information system resources are centralized in the other dimensions.