Page 6 - Office Practice and Accounting -9

1 Office and Office Personnel

Meaning and definition of office

The word 'office', as understood by the common man, means a place where all sorts of
clerical works are performed and where all kinds of papers are dealt with.

The office is an important function of business like other functions such as production,
marketing, accounting, financing, etc. The term ‘office’ should be defined to represent
office work rather than the place where the office work is done. That means, the
office should not be defined merely as physical structure at a particular place. If the
office is restricted to a particular place only, it will mean that the work which by its
nature is office work and is performed outside the four-walls of the office will remain
uncontrolled. Therefore, the term ‘office’ should be interpreted widely to represent
functions which it performs rather than the place where they are performed.

In every modern organization, from a business concern to a government department,
there has to be some people to receive, record and supply necessary information
to the managers and executives and to undertake other identical activities like
maintaining files and preserving important documents. These are essential for the
efficient management of the organization as much as they help the managers and
executives to plan, direct and control the operations of the organization. These clerical
activities, taken together, comprise an important service function, and are carried on
in the 'office'.

"An office may be regarded as a place where control mechanisms of an
organization are located."- George R. Terry.

“Office is a place where clerical functions are carried out."- J.C. Denyer.

"Office exists anywhere, where certain kinds of works are performed."-
Edward Roche.

2 GREEN – Office Practice and Accounting 9