According to whom? "Delegation is the entrustment of responsibility and authority to another and the creation of accountability for performance".

Option 1 -> Louis Allen is a renowned management theorist known for his comprehensive work on managerial functions and delegation processes. This definition reflects his systematic approach to management principles. Option 2 -> Theo Haimann contributed significantly to management literature, particularly in areas of supervision and human relations, but this specific definition is not attributed to him. Option 3 -> Daniel R. Gilbert has made contributions to management studies, but this particular definition of delegation does not originate from his work. Option 4 -> A.F. James is not widely recognized in management literature for this specific definition of delegation. Hence, Option 1: Louis Allen -> Louis Allen defined delegation as "the entrustment of responsibility and authority to another and the creation of accountability for performance." This definition captures the three essential elements of delegation: assigning responsibility, granting authority, and establishing accountability, which became fundamental concepts in management theory -> correct