Rationalisation is a process of reorganizing or restructuring an organization in order to make it more efficient and effective. EXPLANATION (11 letters) refers to the EXPLANATION of the rationalisation process, which typically includes the reasons for the changes and how they will benefit the organization. PLEA (4 letters) is an appeal to the stakeholders of the organization to accept the changes and cooperate with the process. DEFENSE (7 letters) is the justification of the rationalisation process, which may include economic, legal, and other arguments. ACCOUNT (7 letters) is an accounting of the costs and benefits associated with the rationalisation process. LOGIC (5 letters) is the logical reasoning behind the rationalisation process, which should be based on sound evidence and analysis.