“Authority can be delegated but accountability cannot”. Explain this statement.

Meaning: The basic principle of delegation of authority is the principle of ‘Absoluteness of responsibility’ (here by responsibility we mean Responsibility to/Ultimate Responsibility/ Accountability). As per this principle, authority can be delegated but accountability is absolute and cannot be delegated. The person who delegates authority remains accountable to his own boss for the work performance of his subordinates.

Example: A Chief Manager assigns jobs to a Departmental Manager who in turn assigns it to his subordinate. Departmental manager along with assigning the job, will also delegate authority but this will not terminate his accountability. He will always be answerable to his boss for the work-performance of his subordinates. On the basis of this, there would be no anomaly to say that just authority can be delegated but not accountability. Thus, accountability is always of the person who delegates authority.