Relationship Between Authority, Responsibility and Accountability

Authority, accountability and responsibility are three important terms that you may encounter in your work or study.

They are related to how managers and subordinates interact in an organization.

But what do they mean exactly? How are they different from each other?

In this post, we will explain the meaning and the relationship between these three.

Meaning of Authority, Responsibility and Accountability

Before we go into the relationship between these three, let’s first define them:

Meaning of Authority

Authority is the legitimate power or right to give orders, make decisions, and enforce obedience within an organization.

It is the power of a manager to make decisions and give orders that align with the objectives of the organization.

Authority is often associated with a specific position or role within a hierarchy.

It grants a manager the power to make decisions, allocate resources, and direct the activities of others.

One important thing to note about authority is that it can be delegated but not shared.

Meaning of Responsibility

Responsibility is the obligation or duty to perform tasks, activities, or roles as assigned.

It may also be defined as the obligation of a subordinate to do the duty that has been allocated to him.

Responsibility ensures that subordinates perform tasks assigned to them by the manager, to the best of their abilities.

It involves the obligation to complete assigned tasks efficiently and effectively.

Unlike authority, which flows downward, from top-level management to low-level management, responsibility flows upward, from low management to top-level management.

An important feature of responsibility is that it can be shared, but not delegated

When a superior delegates tasks, for example, he does not delegate the responsibility of the delegated tasks to the subordinates.

However, the responsibility for the delegated task is shared between him and his subordinate.

Meaning of Accountability

According to McFarland, “accountability is the obligation of an individual to report formally to his superior about the work he has done to discharge the responsibility”.

It is the answerability for the consequences of actions taken while exercising authority and performing responsibilities.

Accountability means accepting responsibility and being personally answerable for the result of a particular task.

Accountable individuals are responsible for the outcomes of their decisions and actions.

They are obligated to explain and justify their decisions and actions to higher authorities or stakeholders.

Accountability ensures that individuals are answerable for the results of their behaviour, decisions, and actions, whether they are positive or negative.

Relationship Between Authority, Responsibility and Accountability

1. Accountability arises from responsibility, and responsibility typically stems from authority.

In other words, when individuals are given the power (authority) to make decisions, they are assigned specific tasks (responsibility).

Being answerable for the outcomes of these tasks creates accountability.

2. Authority is the right to do something, accountability is the duty to explain why and how it was done, and responsibility is the willingness to do it.

3. Authority can be delegated, responsibility can be shared, but accountability cannot be delegated.

4. While authority flows downwards from higher levels to lower levels of management, accountability and responsibility usually flow upwards from lower levels to higher levels of management.