Controlling is often the most neglected of the basic management functions because:

A$.$ The majority of managers are rarely allowed enough time to properly exercise controlling.

B$.$ Controlling requires follow$-$up$,$ which is itself the weakest part of both decision making and delegation.

C$.$ Other functions such as planning and organizing consume too much of the manager's time.

D$.$ The controlling function is often overshadowed by the directing function.