Management as argued by Gullick and Urwick, involves the act of "planning, organizing, staffing, directing, coordinating, reporting and budgeting”. However, in order to achieve the above functions, the human is needed because management cannot practically carry out its self without people that can make it happen. That is to say, the human is needed to carry out and apply the act of planning, organizing, staffing, directing, coordinating, reporting and budgeting that is required to achieve the set goal of the organization. Nevertheless, people are important in every business organization as they are the major tools used by the organization in coordinating other activities of the organization towards actualizing the national goal. The departm...