The term office has been defined differently by different authors. In the simple meaning of the term, office denotes a place where business is carried on.

According to Denyer, office means a place where clerical operations are carried on. This definition of office states that office is primarily concerned with clerical operations and so office work is primarily a paper work. The modern writers on the subject are not in the view of office being a place but it is a function.

Thus, it is a mistake to regard an office as a specific place and we are to conclude that office exists anywhere at which the work is performed. As a function office can plan, organise, co-ordinate, standardise and supervise paper work, wherever it is done and whosoever does it.