The correct answer is: C. decentralisation

Decentralisation is the delegation of authority and decision-making power from a central authority to lower levels of an organization. It is often used as a way to improve efficiency and effectiveness, as well as to empower employees and increase their job satisfaction.

The willingness of subordinates to take on additional responsibilities is an important factor in determining the degree of decentralization that is appropriate for an organization. If subordinates are not willing or able to take on additional responsibilities, then decentralization will not be effective.

Centralization, on the other hand, is the concentration of authority and decision-making power in a central authority. It is often used as a way to ensure consistency and control, as well as to reduce costs.

Decision-making is the process of choosing between alternative courses of action. It is an important part of any organization, as it determines how resources are allocated and how goals are achieved.

Controlling is the process of ensuring that an organization's activities are carried out in accordance with its plans and objectives. It is an important part of any organization, as it helps to ensure that resources are used efficiently and effectively.