The concept of ____ indicates who reports to whom and is closely related to centralization.

A) rules
B) impersonality
C) procedures
D) hierarchy of authority

Hierarchy of authority refers to the levels of management in an organization and the chain of command that indicates who reports to whom. It is closely related to centralization as a highly centralized organization will have a tall hierarchy with many layers of management, while a decentralized organization will have a flatter hierarchy with fewer layers of management. Rules, impersonality, and procedures are all important elements of organizational structure, but they are not directly related to hierarchy of authority.