The significance of this principle in the process of co-ordination and organization must not be lost sight of. In building a structure of co-ordination, it is often tempting to set up more than one boss for a man who is doing work which has more than one relationship. Even as great a philosopher of management as Taylor fell into this error in setting up separate foremen to deal with machinery, with materials, with speed, etc., each with the power of giving orders directly to the individual workman.9 The rigidadherence to the principle of unity of command may have its absurdities; these are, however, unimportant in comparison with the certainty of confusion, inefficiency and irresponsibility which arise from the violation of the principle.