ACCA Certification Practice Test 2026 – All-in-One Guide to Secure Your Chartered Success!

Delayering refers to the process of reducing the number of management levels in an organization. By removing these layers, the management structure becomes flatter, meaning that there are fewer hierarchical levels between the top management and the employees on the ground level.

When delayering occurs, it enhances the span of control for the remaining managers, as these managers will now supervise a larger number of employees since there are fewer layers of management. This can lead to quicker decision-making processes and more direct communication as teams are less burdened by bureaucratic management layers.

Additionally, a broader span of control can foster a more agile organization where managers are encouraged to empower their teams, promoting autonomy and responsibility among staff. Delayering may improve efficiency as communication channels become shorter and more direct, leading to better collaboration and faster implementation of ideas.

Other choices, while relevant to the topic, do not accurately describe the primary impact of delayering: the overall company size may not necessarily decrease, the process does not eliminate all senior managers, and the intent of delayering is to decrease management layers rather than increase them.