Authority and responsibility can be delegated. …

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.