| A | B |
| SPAN OF CONTROL | The range of employees who report to a managerial position. |
| AUTHORITY | The formally-granted influence of a position to make decisions, pursue goals and get resources to pursue the goals; authority in a managerial role may exist only to the extent that subordinates agree to grant this authority or follow the orders from that position |
| RESPONSIBILITY | The duty to carry out n assignment or conduct a certain activity |
| DELEGATION | Process of assigning a task to a subordinate along with the commensurate responsibility and authority to carry out the task |
| CHAIN OF COMMAND | The lines of authority in an organization, who reports to whom |
| ACCOUNTABILITY | Responsibility for the outcome of the process |
| LINE AUTHORITY | The type of authority where managers have formal authority over their subordinates' activities (the subordinates are depicted under the manager on a solid line in the organization chart); departments directly involved in producing services or products are sometimes called line departments |
| STAFF DEPARTMENTS | The type of authority where managers influence line managers through staff's specialized advice; departments that support or advise line departments are called staff departments and include, e.g., human resources, legal, finance, etc. |