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5 September 2026 7 min read

Organising in Business Studies: Meaning, Process, Delegation & Decentralisation

Complete guide to organising, organisational structure, delegation, authority and decentralisation.

By AccounTantra Team

Meaning of Organising

Organising identifies work, groups activities, assigns duties, establishes relationships and coordinates resources to achieve objectives.

Importance

Organising clarifies responsibilities, avoids duplication, supports specialisation, establishes reporting relationships and improves resource use.

Process

Identify activities, group related activities, assign duties and establish authority and reporting relationships.

Delegation

Delegation involves assigning responsibility and granting authority to a subordinate while the manager remains accountable. Its elements are authority, responsibility and accountability.

Decentralisation

Decentralisation means systematic dispersal of decision-making authority to lower levels of management.

Practical Example

An accounting firm can divide work into bookkeeping, GST, payroll and client-support teams, with team leaders responsible for assigned work.

Exam Tip

Clues involving division of work, authority, reporting relationships and decision-making often test organising.

Quick Revision

Organising converts plans into a structure of people, duties, authority and relationships.

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