Definition

Authority, responsibility, and accountability are interrelated elements of delegation:

Authority: Right to command and make decisions.

Responsibility: Duty to perform assigned tasks.

Accountability: Obligation to report and justify results.

Introduction

Authority empowers action; responsibility binds it; accountability ensures results. Effective management requires all three to function in balance.

Detailed Explanation

1️⃣ Authority

Originates from position in hierarchy.

Enables a manager to give orders and allocate resources.

Must be limited by organizational policies and ethics.

2️⃣ Responsibility

Flows downward: superiors assign it to subordinates.

Cannot be delegated completely—manager remains ultimately responsible.

3️⃣ Accountability

Flows upward: subordinates report to superiors.

Ensures transparency and control.

4️⃣ Relationship

Authority must equal responsibility. Too little authority hampers work; too much causes misuse.

Accountability ensures performance evaluation.

The three form a triangle of managerial balance.

Key Takeaways

Authority and responsibility should be balanced to avoid inefficiency or abuse.

Accountability enforces discipline and transparency.

Real-World Case

Example: Indian Railways
Each zone manager has defined authority and responsibility for operations, but must report performance metrics to the Railway Board — ensuring accountability at every level.