| A | B |
|---|
| Span of Control | The range of employees who to report to a managerial position |
| Responsibility | The duty to carry out an assignment or conduct a certain activity |
| Chain of Command | The lines of authority in an organization, who reports to whom |
| Lines of 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 |
| Delegation | Process of assigning a task to a subordinate along with the commensurate responsibility and authority to carry out the task |
| Accountability | Responsibility for the outcome of the process |
| 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. |
| 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 |
