The importance of controlling function of management includes:

• (A) Improves employee motivation
• (B) Accomplishes organizational objectives
• (C) Facilitates coordination
• (D) Initiates action in the organisation

Choose the correct answer from the options given below:

Option 1 -> (A), (B) and (D) only - Incorrect because initiating action is not a primary importance of controlling function; it's more related to planning and directing functions.

Option 2 -> (A), (B) and (C) only - Includes improving employee motivation, accomplishing objectives, and facilitating coordination, which are all key importances of the controlling function.

Option 3 -> (A), (B), (C) and (D) - Incorrect because it includes (D) which is not a primary importance of controlling function.

Option 4 -> (B), (C) and (D) only - Incorrect because it excludes (A) employee motivation which is an important aspect, and includes (D) which relates to planning/directing rather than controlling.

Hence, Option 2: (A), (B) and (C) only -> The controlling function improves employee motivation through feedback and performance evaluation, accomplishes organizational objectives by ensuring alignment between planned and actual performance, and facilitates coordination by monitoring activities across departments. Initiating action (D) is primarily the role of planning and directing functions, not controlling, which monitors and corrects actions already in progress -> correct