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Authority, Responsibility, and Accountability in Management

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What is Authority, Responsibility and Accountability?

In general terms, Authority is all about power. Responsibility is the commitment to fulfilling work. Accountability refers to the Responsibility to answer for duty. These terms hold deep meaning and are equally vital in management. These terms showcase the basic etiquette of management. Without Authority, a manager cannot assign work to the staff and oblige them to do the work. This will lead to a mismanaged work structure with zero output. Without holding anyone accountable, an organization cannot function entirely. An individual requires to be answerable for any work. This piece is all about Authority, Responsibility, and Accountability and how Authority differs from Accountability and Responsibility.

 

Introduction:

It might seem easy to work in an organization but managing it? Well, that takes a lot more than just working on the tasks and submitting them on time. It needs three main factors so that an organization goes on smoothly. The three main factors that are needed to be followed are Authority, Responsibility, and Accountability. Without these three factors, it might have been a mess inside any organization.


These three factors are also important for the employee and the superior to complete their tasks. If these factors are not exercised well, the employee will slack out and not work on their tasks and hence leading to a pile of work in no time. Students will now get to understand all about the Authority, Responsibility, and Accountability – Explanation and Solved Examples through Vedantu while also being able to prepare for exams.


Authority

Definition of Authority in Business:

Authority is all about rights or powers with the managers which the organization empowers them for achieving a common organizational goal. Thus, it involves the power of assigning duties to workers and asking them to accept and pursue the assigned work. An organization can never stand without ethical assignment and detailing Authority. 

 

According to Henry Fayol, Authority is the power to give orders and garner obedience. Authority streams downwards as the board of directors provides it to executives and managers at various management levels.

 

Responsibility

According to McFarland, Responsibility is the duties or responsibilities allocated to a position or executive. Responsibility is the obligation that comes with a job. It simply means the person needs to commit to the job and complete it. It is their Responsibility to finish the task in a given time frame. Also, it shows that the Authority was well implemented and the task is completed accordingly. 

 

Beneath this, an individual is qualified to delegate the task to associates but not to definitive Accountability.  This means that even if the person has the power to transition the work, he/she will still be held responsible for the task. Responsibility flows from bottom to top and is in the form of constant obligation.

 

Accountability 

McFarland defines Accountability as, "the obligation of a person to register formally to their senior executives about the task to discharge the Responsibility." Accountability definition in management goes, "It is all about the liability created to handover the Authority". Accountability makes an individual answerable about the task or job he/she has done. 

 

Hence, it makes an employee answerable for the performance of the assigned work. An individual who has accepted Authority, he/she deems to approve Accountability and Responsibility at that time itself.

  

Authority, Responsibility and Accountability: Disparities

Authority, Responsibility, and Accountability are important parts of management and have distinct characteristics. However, there is a relation between these three terms but differs from each other in business terms.

 

Authority is the power delegated by senior executives to assign duties to all employees for better functioning. Responsibility is the commitment to fulfill a task given by an executive. Accountability makes a person answerable for his or her work based on their position, strength, and skills.

 

Responsibility is task-specific, every individual in a team can be responsible for an assigned task to complete a project. Accountability arises after an incident has happened regarding the work. It is the way to establish ownership of the results

 

Solved Examples

Q. What are the Key Differences Between Accountability and Responsibility?

Ans: Despite having many similarities, Accountability and Responsibility differ in management. Their distinct characteristics separate both in the business world.  Responsibility can be shared by many, you can work with a team to divide responsibilities. Whereas Accountability is specific to an employee or person based on their position, skill-set, and strength.

 

Even in bad times, true leaders stand by the results and own the whole incident.

 

Fun Facts

  • Authority is delegated from senior executives to subordinates.

  • Authority flows from top to bottom.

  • Responsibility streams from bottom to top.

  • Responsibility is swift whereas Authority is long-lasting.


Tips on How to be Accountable:

To be accountable the following tips must be considered:

1. Talk about the risks that are being noticed in the team. Assess the risks and check whether you are willing to accept these or change the strategies.

2. Take part in the decision-making process and check whether there are any details that you have skipped while forming the strategies.

FAQs on Authority, Responsibility, and Accountability in Management

1. What is the main difference between authority, responsibility, and accountability?

These three concepts are the core elements of delegation. The main difference lies in their nature and flow within an organisation:

  • Authority is the legal right of a manager to command subordinates and take action. It originates from a formal position and flows downwards from superior to subordinate.
  • Responsibility is the obligation of a subordinate to properly perform the assigned duty. It arises from the superior-subordinate relationship and flows upwards, as the subordinate is responsible to their superior.
  • Accountability is the final answerability for the outcome of the assigned task. Like responsibility, it flows upwards. A person is accountable to the superior who delegated the task. It cannot be delegated.

2. What are the three elements of delegation in management?

The three essential and interrelated elements (or principles) of delegation in management for the CBSE 2025-26 syllabus are:

  • Authority: The power to make decisions and give orders to achieve organisational objectives.
  • Responsibility: The duty to perform the task assigned by the superior.
  • Accountability: The obligation to be answerable for the final result of the assigned task.

Effective delegation requires a proper balance among all three elements.

3. Can you provide a practical example of authority, responsibility, and accountability at work?

Certainly. Imagine a Production Manager in a factory:

  • Authority: The Production Manager has the authority to assign a production target of 1,000 units to a Shift Supervisor. They can command the use of machinery and personnel to achieve this.
  • Responsibility: The Shift Supervisor has the responsibility to manage the workers and resources to ensure the 1,000 units are produced as per quality standards and timelines.
  • Accountability: The Shift Supervisor is accountable to the Production Manager for the shift's output. However, the Production Manager remains ultimately accountable to the CEO or Plant Head for the overall production targets of the department.

4. Why does authority flow downwards while accountability flows upwards in an organisation?

This flow is a direct result of an organisation's hierarchical structure. Authority is the 'right to command', which is granted by a higher-level manager to a lower-level one. Therefore, it naturally flows downwards. In contrast, accountability is the 'state of being answerable' for a task's outcome. A subordinate is always answerable to the superior who assigned them the task and authority, so accountability must flow upwards, from the subordinate back to the superior.

5. What happens if a manager delegates a task without giving the subordinate enough authority?

If a manager assigns a responsibility without granting sufficient authority, the delegation will fail. This violates the principle of parity of authority and responsibility. The subordinate will be unable to perform their duties effectively, leading to delays, poor performance, and frustration. For example, if a purchasing assistant is responsible for procuring materials but is not given the authority to sign purchase orders up to a certain value, they cannot complete their job. Consequently, it would be unfair to hold the subordinate accountable for a failure that was caused by a lack of authority.

6. Are there different types of authority a manager can possess?

Yes, in the context of business management, authority is primarily categorised into three types:

  • Line Authority: The direct authority that a superior has over a subordinate, forming a direct chain of command. For instance, the authority of a sales manager over a salesperson.
  • Staff Authority: The authority to advise, assist, and support line managers. Staff specialists, like an HR manager or a quality control expert, have staff authority. They advise but do not command those in the line structure.
  • Functional Authority: The authority granted to a specialist (who could be a line or staff manager) to command subordinates in another department regarding specific functions or processes. For example, a finance manager may have functional authority to dictate accounting procedures across all departments.

7. Why can authority be delegated, but accountability cannot?

This is a fundamental principle of management. Authority, being the right to act and make decisions, can be passed down to subordinates to empower them to complete tasks. However, accountability is the ultimate answerability for the outcome, which always remains with the manager who delegated the task. A manager can make a subordinate responsible for a job, but they can never pass on their own accountability to their own boss. If the task fails, the manager is the one who must answer to their superior, not the subordinate.

8. How are authority and responsibility related according to the principles of management?

Authority and responsibility are closely related and must be coextensive. This relationship is governed by the principle of parity of authority and responsibility. This principle states that the amount of authority granted to a person should be equal to the amount of responsibility they are assigned. Giving someone responsibility without the necessary authority makes them ineffective. Conversely, granting someone authority without a corresponding responsibility can lead to its misuse. A perfect balance is crucial for achieving organisational goals efficiently.