Which of the following are the elements of delegation?

(A) Unity of Direction
(B) Authority
(C) Responsibility
(D) Accountability

Choose the correct answer from the options given below:

(B), (C) and (D) only

The correct answer is Option (4) → (B), (C) and (D) only

Unity of Direction (A) is not an element of delegation — it is a principle of management given by Henry Fayol, which means that activities with the same objective should be directed by one manager under one plan.

The core elements of the process of delegation in management are:

1. Authority (Grant of Authority)

2. Responsibility (Assignment of Responsibility)

3. Accountability (Creation of Accountability)