Accounting technicians scheme west africa



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Learning objectives
After studying this section, the readers should be able to
• Define and explain the meaning of organising
• Explain the nature, purpose, importance and principles of organising
• State and explain the characteristics of organisations
• Explain the classification of organisations
• List the factors influencing management choice of organisational structure
• List and explain the consequences of badly designed organisational structure
• State and explain the types or forms of organisational structure
• Explain delegation of authority


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• Explain span of control in concept of organisation culture
• Explain centralisation and decentralisation of authority
C.1
Definition of Organising
Organising is the process of structuring both human and physical resources to accomplish organizational objectives (Ivancevich, et.al, 1994). Lawal (1993) defined organising as the process of grouping activities and resources among people and systematically integrating the groups into a unified system. From the two definitions above, it shows that organising entails i) Determination of tasks necessary for accomplishment of predetermined objectives, ii) Dividing the tasks into jobs, iii) Grouping of the total tasks into activities logically and comfortably for individuals or groups, iv) Arranging the task activities in a logical and efficient manner, v) Assigning and delegating authority, vi) Setting up the system for integration of task activities so as attain unified system of operation, and vii) Monitoring the effectiveness and efficiency of the organisation with a view to making adjustment when necessary to improve efficiency of the system. From the foregoing definition, organisation can be defined as a group of people working together to achieve goals or objectives that would be difficult or impossible for them to achieve individually. Barnard (1938) defined an organisation as a system of consciously coordinated activities or forces of two or more persons In this regard, whenever people gather together and formally agree to combine their efforts fora common purpose, then an organisation has been formed. It is important to draw an exception with respect to the above. If two students agree to help a lecturer to push his car that broke down along the road, an organisation has not been formed. This is because the effort is a onetime and temporary. But if the same two students decide to pool their efforts together and engage themselves in pushing cars that breakdown on the road fora living, then an organisation has been created.

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