Which of the following statements is true?

Option 1 -> Incorrect. Delegation is actually essential (not optional) for managers to get work done through others, while decentralization is optional organizational design choice.

Option 2 -> Incorrect. In delegation, the delegator retains control and accountability despite giving authority. In decentralization, control is dispersed across various organizational levels, not just supervisors.

Option 3 -> Delegation involves a manager assigning authority to a specific subordinate for particular tasks (individual process). Decentralization is an organization-wide philosophy affecting the entire structure (totalistic/systematic approach).

Option 4 -> Incorrect. This reverses the concepts. Decentralization creates semi-autonomous units with decision-making power, while delegation establishes superior-subordinate relationships where authority flows downward.

Hence, Option 3 -> Delegation is an individual, person-to-person process between a superior and subordinate for specific tasks. Decentralization is totalistic in nature, meaning it's a systematic, organization-wide approach to distributing authority across all levels and departments -> correct