Management is the direction of an organization, either a private non-profit agency or a public business. There are many areas where management is found in organizations and industries, as it is an essential part of the process that leads to the production of goods, services, and ideas. Management theory is used to justify the creation of managers, their structure, powers, authority, and function, in addition to their exercise of control and accountability. The practice of management also uses various forms of organization in different fields, including planning, organizing, technology, finance, and human resources.