S.S. Chatterjee

“Direction is the sum total of managerial efforts that are applied for guiding and inspiring the working terms to make better accomplishments in the organization.”

Delegation 

“The very existence of organization is shattered at once. If there are no duties to be divided and no authorities to be shared in the enterprise, the existence of an organization structure is nullified and becomes absurd. Management of that organization becomes impossible without delegation.” 

Decentralisation

Satya Saran Chatterjee – “Decentralisation is the pushing down of authority and power of decision making to lower levels of organisation.”