"To hold a group or individual accountable for activities of any kind without assigning to him or them the necessary authority to discharge that responsibility is manifestly both unsatisfactory and inequitable. It is of great Importance to smooth working that at all levels authority and responsibility should be coterminous and coequal."

“The concept of management as a specific body of knowledge and practice forming the basis of a specialised profession ... Wherever human activities are carried out in an organised and co-operative form, there management must be found.”

“Planning is essentially the analysis and measurement of materials and processes in advance of the event and the perfection of records so that we may know exactly where we are at any given moment. In short it is attempting to steer each operation and department by chart and compass and chronometer – not “by guess and by God”.”

“Administration has to do with getting things done; with the accomplishment of defined objectives. The science of administration is thus the system of knowledge whereby men may understand relationships, predict results, and influence outcomes in any situation where men are organized at work together for a common purpose. Public administration is that part of the science of administration which has to do with government, and thus concerns itself primarily with the executive branch, where the work of government is done, though there are obviously administrative problems also in connection with the legislative and the judicial branches. Public administration is thus a division of political science, and one of the social sciences.”

“dividing up of activities as to kinds.”

“There is nothing which rots morale more quickly and more completely than poor communication and indecisiveness - the feeling that those in authority do not know their own minds. And there is no condition which more quickly produces a sense of indecision among subordinates or more effectively hampers communication than being responsible to a superior who has too wide a span of control.”

“In 1931, under the title "Onward Industry," Messrs. James D. Mooney and Alan C. Reiley published a full-length book examining the comparative principles of organization as displayed historically in governmental, ecclesiastical, military and business structures... Their book constitutes the first serious attempt to deal with the subject comparatively and synoptically.”