“[POSDCORB as]… statement of the work of a chief executive is adapted from the functional analysis elaborated by Henri Fayol in his "Industrial and General Administration." It is believed that those who know administration intimately will find in this analysis a valid and helpful pattern, into which can be fitted each of the major activities and duties of any chief executive.”

"Notes on the Theory of Organization," 1937

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Luther H. Gulick 13
American academic 1892–1993

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