The word decentralisation of authority and decentralisation process are not synonymous. Decentralisation of authority denotes dispersal of authority of decision-making to the lower level management. Mere division of work into so many activities may not mean decentralisation of authority because decentralisation involves three things like departmentation of activities, dispersal of location of activities and decentralisation of authority of decision- making.
Dispersal of location of activities and departmentation of activities are called decentralisation of processes. In this case though the activities are scattered, these are controlled by a central force. A highly centralised set up might have great decentralisation of authority.