<P> POSDCORB is an acronym widely used in the field of Management and Public Administration that reflects the classic view of Organizational theory . It appeared most prominently in a 1937 paper by Luther Gulick (in a set edited by himself and Lyndall Urwick). However, he first presented the concept in 1935 . Initially, POSDCORB was envisioned in an effort to develop public service professionals . In Gulick's own words, the elements are as follows: Planning, Organizing, Staffing, Directing, Co-Ordinating, Reporting and Budgeting . </P> <P> In his piece "Notes on the Theory of Organization," a memo prepared while he was a member of the Brownlow Committee, Luther Gulick asks rhetorically "What is the work of the chief executive? What does he do?" POSDCORB is the answer, "designed to call attention to the various functional elements of the work of a chief executive because' administration' and' management' have lost all specific content ." </P>

Who coined the term posdcorb to describe the functions of management