If a company recruits experienced accountants and trains them, which management function is most directly involved?

Correct answer: Staffing

The governing concept is staffing, which ensures that an organisation has the right people with the required qualifications and capabilities. Recruiting experienced accountants supplies suitable human resources, and training further develops their competence for organisational work. Therefore, option B is the best answer. Organising assigns duties and establishes authority relationships after the structure is designed. Planning sets objectives and methods, while controlling measures performance and corrects deviations. Those functions may interact with staffing, but recruitment and employee training are its clearest activities. The word “major” therefore points to staffing.