Correct Answer: Both assertion and reason are true, but the reason does not correctly explain the assertion.

Solution : The correct answer is (b) Both assertion and reason are true, but the reason does not correctly explain the assertion.

While both the assertion and reason are true statements individually, the reason does not directly or adequately explain why effective controlling can lead to increased employee motivation. The reason provides a related but not a direct explanation. Controlling is a management function that helps ensure that performance aligns with goals, and clear performance standards and feedback are tools used in controlling, which can, in turn, influence employee motivation. However, the reason doesn't directly connect the cause-and-effect relationship between controlling and employee motivation.