निम्नलिखित में से किसे प्रबंधन के 'निर्देशन' (Directing) कार्य का तत्व नहीं माना जाता है?

Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): Directing is a key executive function in the management process. Reason (R): Directing initiates action in the organization by guiding and motivating employees. In the light of the above statements, choose the correct option: