Organisations and management accounting
Organisations and management accounting

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Organisations and management accounting

5.5 Line and staff relationships

The existence of an organisational structure implies that authority and control are exercised from above and pass down through the hierarchy. The relationships that result are known as line relationships. In any organisation, there should be a clear line of authority and responsibility from the top to the bottom of the hierarchy: the ‘scalar chain’ which indicates the line relationships. By contrast, staff relationships exist when a manager gives/receives advice from another organisational member. For example, the Accounting and Finance manager will provide information and analysis to help the Marketing and Production managers make decisions and control their respective operations.

Activity 5

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