— Tom Burns British sociologist 1913 - 2001
Context: In mechanistic systems the problems and tasks facing the concern as a whole are broken down into specialisms. Each individual pursues his task as something distinct from the real tasks of the concern as a whole, as if it were the subject of a subcontract. "Somebody at the top" is responsible for seeing to its relevance. The technical methods, duties, and powers attached to each functional role are precisely defined. Interaction within management tends to be vertical, i. e., between superior and subordinate... Management, often visualized as the complex hierarchy which is familiar in organization charts, operates a simple control system, with information flowing up through a succession of filters, and decisions and instructions flowing downwards through a succession of amplifiers.
p. 5; as cited in: David Dugdale, Stephen Lyne. Budgeting Practice and Organisational Structure. Elsevier, 18 jan. 2010. p. 68-69