ABSTRACT
What do people who are called managers do? What are their primary responsibilities? A review of the literature on management functions shows that authorities have dierent answers to these questions. Acronyms such as PODSCORB (Planning, Organizing, Directing, Stang, Coordinating, Reporting, Budgeting)1 and POSTBECPIRD (Planning, Organizing, Stang, Training, Budgeting, Equipment, Coordination, Public Information, Reporting, Directing)2 were proposed years ago by management theorists in order to dene management functions. Sayles identied three basic managerial functions: participation in external work ows through lateral interaction; leading; and monitoring.3 Eastman and Eastman saw the functions of management as planning, organizing, assembling resources, directing, and controlling.4 Koontz and O’Donnell agreed, but substituted the word “stang” for the term “assembling resources.”5
