Scientific Management is not a new "system," something "invented" by a man called F. W. Taylor, a passing novelty." It is something much deeper, an a… - Lyndall Fownes Urwick

No superior can supervise directly the work of more than five or, at the most, six subordinates whose work interlocks. The reason for this is simple. What is supervised is not only the individuals, but the permutations and combinations of the relationships between them. And while the former increase in arithmetical progression with the addition of each fresh subordinate, the latter increase by geometrical progression. If a superior adds a sixth to five immediate subordinates he Increases his opportunity of delegation by 20 per cent, but he adds over 100 per cent to the number of relationships he has to take into account. Because ultimately it is based on the limitations imposed by the human span of attention, this principle is called The Span of Control.

The fact that these principles, collected from the writings of half a dozen different people, many of whom made no attempt to correlate their work with others, can be presented in a coherent and logical pattern is in itself strong evidence that there is a common element in all experience of the conduct of social groups, that a true science of administration is ultimately possible.

To hold a group or individual accountable for activities of any kind without assigning to him or them the necessary authority to discharge that responsibility is manifestly both unsatisfactory and inequitable. It is of great Importance to smooth working that at all levels authority and responsibility should be coterminous and coequal.