Delegation
Delegation is the process of assigning authority and responsibility to another person or a group of people to carry out specific tasks or make decisions on behalf of a higher authority. It is an essential aspect of effective management and leadership, as it helps in distributing workload, developing skills, and improving productivity within an organization.

Elements of Delegation
Delegation involves several elements that are crucial for its successful implementation. These elements include:

a) Accountability:
Accountability refers to the obligation of an individual or a group to take responsibility for their actions, decisions, and outcomes. In delegation, accountability ensures that the person to whom authority and responsibility are delegated remains answerable for their performance and the results they achieve. It helps in maintaining transparency, evaluating performance, and fostering a sense of ownership.

b) Authority:
Authority is the power or right to give orders, make decisions, and take action. It is an essential element of delegation as it is transferred from the higher authority to the person or group to whom the tasks are delegated. Authority empowers individuals to make decisions and exercise control over the resources required to accomplish the delegated tasks.

c) Responsibility:
Responsibility refers to the duty or obligation to perform a specific task or role. In delegation, the higher authority assigns responsibility to the person or group to whom tasks are delegated. The individual or group becomes responsible for the successful completion of the assigned tasks within the given timeframe. Responsibility ensures that there is a clear understanding of the tasks and the expectations associated with them.

d) Informal organization:
Informal organization refers to the social structure and relationships that exist within an organization, apart from the formal structure defined by the hierarchy and reporting relationships. It includes informal networks, friendships, and social interactions among employees. While informal organization influences the dynamics of the workplace, it is not considered an element of delegation. Delegation primarily focuses on the formal allocation of authority and responsibility within the organizational structure.

Conclusion
In conclusion, out of the given options, 'd) Informal organization' is not an element of delegation. Delegation primarily involves accountability, authority, and responsibility, which are formal components of the delegation process. While the informal organization has its significance in the workplace, it is not directly related to the delegation of tasks and responsibilities.