Page 4 - Lesson Note 3

sales target of sale of 100 units/day. The marketing manager delegates

this task to deputy sales manager, who fails to achieve the target. Then

marketing manager will be answerable for the work performance of his

subordinates. Thus, accountability is always of the person who
delegates authority.

(Process of Delegation of Authority)

Difference between Authority, Responsibility and Accountability

Basis Authority Responsibility Accountability

Obligation to Accountability for
Right to
1. Meaning perform an the outcome of the
command
assigned task. assigned task.

Arises from
Arises from Arises from
2. Origin delegated
formal position. responsibility.
authority.

Downward- Upward- from Upward- from
3. Flow from superior to subordinate to subordinate to
subordinate. superior. superior.

4. Can be Cannot be Cannot be
Withdrawal withdrawn withdrawn once withdrawn once