Non-programmed decisions, also known as unstructured decisions, are complex decisions that have not been encountered before and do not have a predetermined course of action. These decisions require a high level of judgment, creativity, and problem-solving skills. Non-programmed decisions are most likely to be made by top management.

Top management refers to the highest level of management in an organization, typically consisting of the CEO, president, and other executive-level positions. They are responsible for setting the overall direction and strategy of the organization, making important decisions that significantly impact the company's success.

Here's why top management is most likely to make non-programmed decisions:

- Authority and responsibility: Top management has the authority and responsibility to make critical decisions that affect the entire organization. They have the power to allocate resources, set goals, and make strategic decisions that shape the company's future.

- Strategic decision-making: Non-programmed decisions are often strategic in nature, focusing on long-term goals and plans. Top management is responsible for developing and implementing the organization's strategic objectives, making them well-suited to handle non-programmed decisions.

- Experience and expertise: Top managers typically have extensive experience and expertise in their respective fields. They have a broad understanding of the industry, market trends, and internal operations, giving them the knowledge and perspective needed to make informed decisions in unfamiliar situations.

- Cross-functional perspective: Non-programmed decisions often involve multiple departments and stakeholders. Top management is in a unique position to consider the perspectives and interests of various functions within the organization, ensuring that decisions are aligned with overall objectives and priorities.

- Risk tolerance: Non-programmed decisions are inherently risky as they involve uncertainty and ambiguity. Top management is often more comfortable taking risks and making tough decisions, as they have a broader view of the organization and can better assess the potential impact and consequences.

In summary, non-programmed decisions are complex and unstructured decisions that require judgment, creativity, and problem-solving skills. Top management is most likely to make these decisions due to their authority, strategic focus, experience, cross-functional perspective, and risk tolerance.