Understanding Assertion (A): Controlling Definition

Assertion (A) defines controlling as the process of measuring and correcting subordinate performance to ensure that planned enterprise objectives are achieved. This definition accurately describes the core function of controlling in management, which involves setting standards, measuring actual performance, comparing it with standards, and taking corrective actions.

Analyzing Reason (R): Controlling in Education

Reason (R) states that education institutions require controlling to accomplish their objectives. This is a valid point, as all organizations, including educational ones, need management functions like controlling to operate effectively and achieve goals such as student learning outcomes, research targets, or operational efficiency.

Evaluating the Relationship Between (A) and (R)

While both statements (A) and (R) are factually correct:

• Statement (A) provides a general definition of the controlling function.
• Statement (R) highlights the necessity of controlling within a specific context (educational institutions).

Statement (R) does not serve as an explanation for *why* controlling is defined as it is in statement (A). It merely states that controlling is needed in a particular type of organization. Therefore, (R) is correct but does not correctly explain (A).

Final Conclusion

Based on the analysis, both Assertion (A) and Reason (R) are correct statements. However, Reason (R) does not provide a valid explanation for Assertion (A).

The correct option is: Both (A) and (R) are correct but (R) is not the correct explanation of (A).