Step 1: Concept
Controlling is a core management function that involves measuring actual performance against standards and taking corrective action.
Step 2: Meaning
We must distinguish between the specific benefits of the "Controlling" function versus the "Organising" function.
Step 3: Analysis
• Accomplishing organisational goals is a key importance of controlling, as it keeps activities on track.
• Facilitating coordination in action is supported by controlling, as it ensures all departments work synchronously towards standard targets.
• Ensuring order and discipline is achieved through continuous monitoring and checking of employee behavior under controlling.
• Clarity on working relationships (who reports to whom) is established during the "Organising" phase by creating an organizational structure, not during controlling.
Step 4: Conclusion
Since defining working relationships is a task of organizing, it is not an importance of controlling.
Final Answer: (D)