Page 3 - Lesson Note 3

There exists an interesting relationship between responsibility and

authority, as a result of delegation. When we give an employee the

responsibility for a task, we must also provide him with the necessary
authority. In other words, for effective delegation, the authority must

complement responsibility. If authority is more than responsibility it

can lead to misuse. On the other hand, if responsibility is more than
authority it will lead to the incapability of completion of the allotted

tasks.

Accountability: Although delegation eases out the job of superiors and

has several benefits for both superior and subordinate, the superior is

still accountable for the task. Accountability is the answerability for the
final outcome of a job. All things considered, regardless of the

delegation, we consider the superior completely answerable for the

tasks. This further means that delegation involves no transfer of
accountability. Notably, accountability flows upwards i.e. a subordinate

is accountable to his superior. Lastly, we generally enforce

accountability through regular feedback on the extent of work

accomplished. In the light of above-mentioned elements, we can say
that authority is delegated, responsibility is assumed and accountability

is imposed. Also, we derive responsibility from authority and

accountability from responsibility.

Principle of Absoluteness of Accountability: Authority can be

delegated but responsibility/accountability cannot be delegated by a
manager. The authority granted to a subordinate can be taken back and

re-delegated to another person. The manager cannot escape from the

responsibility for any default or mistake on the part of his subordinates.
For example, If the chief executive asks marketing manager to achieve a