Assertion: Modern techniques of controlling are those which are of recent origin and are comparatively new in management literature.
Reasoning: Modern Techniques provide a refreshingly new thinking on the ways in which various aspects of an organisation can be controlled.

Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

The answer is Option 1: Both Assertion (A) and reasoning (R) are correct and R is the correct explanation of A.

Assertion (A): Modern techniques of controlling are those which are of recent origin and are comparatively new in management literature. This assertion is true.

Reasoning: Modern Techniques provide a refreshingly new thinking on the ways in which various aspects of an organisation can be controlled. The reasoning is also true. This reasoning explains why modern techniques are considered distinct. They offer innovative approaches to control functions compared to traditional methods. So, both Assertion and Reasoning hold true, and the Reasoning clarifies how the new origin of these techniques contributes to their refreshing approach.

Modern techniques of controlling are those which are of recent origin and are comparatively new in management literature. These techniques provide a refreshingly new thinking on the ways in which various aspects of an organisation can be controlled. These include: (a) Return on investment (b) Ratio analysis (c) Responsibility accounting (d) Management audit (e) PERT and CPM (f) Management information system