Can Accountability Be Delegated? Answer and MCQs

Short answer: no. A manager can delegate authority, and can assign responsibility for a task, but cannot delegate accountability. The final answerability for the result remains with the manager who delegated.

Authority, responsibility and accountability

• Authority is the right to take decisions and give orders. It flows downward and can be delegated
• Responsibility is the duty to perform an assigned task. It is assigned along with authority, and it can be shared
• Accountability is the obligation to answer for the outcome to a superior. It flows upward and cannot be passed down

Why accountability stays

A manager remains accountable to his or her own superior for the work of the whole unit. If a subordinate fails, the manager still has to explain the failure. Delegation transfers the doing, not the answerability.

Principles of delegation

1. Authority must match responsibility
2. Unity of command: a subordinate should get orders from one superior
3. Absolute responsibility: the delegator remains accountable
4. Clear definition of the task and of the limits of authority
5. Delegation by results expected, not by how the work is done

Exam tip

Management questions in bank and NET papers ask this in many forms. The safe statements are: authority can be delegated, responsibility can be assigned, and accountability cannot be delegated.

The delegation process

• Assign the task: state clearly what is to be done and by when
• Grant authority: give the subordinate the rights and resources needed
• Create an obligation: the subordinate accepts responsibility for the task
• Keep control: the manager checks progress and gives support but does not take over the task
• Review the result: the manager remains accountable for the outcome

Types of authority

Line authority flows down the chain of command from superior to subordinate. Staff authority gives advisory support, as in an HR or legal department. Functional authority is given to a specialist over a particular function across departments. Delegation usually concerns line authority.

Centralisation and decentralisation

In a centralised organisation, decisions are made at the top. In a decentralised one, decision-making is passed to lower levels. Delegation is the process, and decentralisation is the policy of spreading delegation widely. Even in a decentralised organisation, accountability still rests with those who delegated.

Span of control

The span of control is the number of subordinates reporting to one manager. A narrow span gives close supervision but needs more managers and creates more levels. A wide span saves costs but may reduce control.

Fayol's principles on this topic

Henri Fayol listed 14 principles of management. Authority and responsibility go together, since the right to give orders must come with responsibility for the results. Unity of command says that an employee should receive orders from one superior. The scalar chain is the line of authority from top to bottom.

Why managers fail to delegate

• Fear that the subordinate will not perform as well
• A wish to keep control or recognition
• Lack of trust or lack of clear instructions
• Not knowing how to share authority

Benefits of delegation

Delegation frees managers for planning and important decisions, develops subordinates, speeds up decisions and raises morale. A well-managed delegation sets clear goals, gives enough authority and checks results, without taking back the task.

Questions candidates ask

What is the difference between responsibility and accountability? Responsibility is the duty to do a task and it can be assigned. Accountability is the obligation to answer for the result, and it stays with the manager.

Can a manager delegate authority without responsibility? No. Authority and responsibility must go together. A subordinate who has authority must also accept responsibility for the task.

Who is accountable if a delegated task fails? The manager who delegated remains accountable to his or her superior, though the subordinate is also answerable for the way the task was done.

What is the main benefit of delegation? It frees managers for higher-level work, develops subordinates and speeds up decisions.

Which principle says a subordinate should report to one superior? The principle of unity of command.

One more point to remember

In MCQs, a statement that says accountability can be delegated is almost always the wrong option. The correct statements keep accountability with the delegator.

Practise

Try the 10 MCQs below, then revise the J&K Bank PO guide or the J&K Bank PO mocks.