Explanation:
Delegation is the process of assigning authority and responsibility to someone else in order to carry out specific tasks or make decisions on behalf of a higher-level manager. It is an essential aspect of effective management and helps in promoting the growth and development of employees.

Elements of Delegation:
1. Authority: Authority refers to the power or right to give instructions, make decisions, and take actions. It is the foundation of delegation as it gives the person the ability to perform the assigned tasks and make decisions within the scope of their responsibility.

2. Responsibility: Responsibility is the obligation to perform the assigned tasks and achieve the desired results. It involves being accountable for the successful completion of the delegated tasks and is an important element of delegation.

3. Accountability: Accountability refers to being answerable for the outcomes of the delegated tasks. It involves taking ownership of the results and being responsible for any successes or failures. Accountability ensures that the person delegated with the tasks is held responsible for their actions and decisions.

4. Informal organization: The informal organization refers to the network of social relationships and interactions that exist within an organization. It includes informal communication channels, friendships, and social groups. While it is not a formal element of delegation, it can influence the effectiveness of delegation as informal relationships and dynamics can impact the way tasks are carried out and decisions are made.

Correct answer:
The correct answer is option D - Informal organization. The informal organization is not an element of delegation. It is a separate concept that exists within an organization and can influence the dynamics and interactions between individuals. However, it is not directly related to the process of delegation itself. The other options - authority, responsibility, and accountability - are all essential elements of delegation and play a crucial role in assigning tasks, empowering individuals, and ensuring successful outcomes.

Conclusion:
Delegation involves the transfer of authority and responsibility to others, with accountability for the outcomes. While the informal organization is an important aspect of organizational dynamics, it is not considered an element of delegation. Understanding and effectively implementing the elements of delegation can contribute to improved efficiency, employee development, and overall organizational success.