Accounting technicians scheme west africa



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C.4
Principles of Organisation
Mullins (1996) listed and explained the following principles of organisation ii bPrinciple of the objective
every organisation and every part of the organisation must bean expression of the purpose of the undertaking concerned, or it is meaningless and therefore redundant. iii bPrinciple of specialization
the activities of every member of any organized group should be confined, as far as possible, to the performance of a single function. iii)
Principle of coordination the purpose of organising perse, as distinguished from the purpose of the undertaking, is to facilitate coordination i.e unity of effort. iv)
Principle of authority in every organized group, the supreme authority must rest somewhere. There should be a clear line of authority to every individual in the group. vi bPrinciple of responsibility
the responsibility of the superior for the acts of the subordinated is absolute. vii bPrinciple of definition
he content of each position, both the duties involved, the authority and responsibility contemplated and the relationships with other positions should be clearly defined in writing and published to all concerned.


139 viii bPrinciple of correspondence in every position, the responsibility and authority should correspond. viii) Principle of span of control No person should supervise more than five, or at the most, six direct subordinates whose work interlocks. ix)
The principle of balance it is essential that the various units of an organisation should be kept in balance. xi bPrinciple of continuity re-organisation is a continuous process, in every undertaking, specific provision should be made for it.
C.5
Characteristics of Organisations

(i)
Purpose or Objective or Goal every organisation has a purpose or objective or goal which provides a rallying point for all the activities of its members. Apart from serving as a common bong for the unification of an organisation’s members, goals area means of measuring an organisation’s performance. ii)

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