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.

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Quote text and notes from Wikiquote: Lyndall Urwick (page history), available under CC BY-SA 4.0. Source quality and labels are our own summary of what Wikiquote records.