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Fundamentals of Business Economics and Management · Organisation Structure, Responsibility, Accountability and Delegation of Authority

Accountability and Its Relationship with Authority

Updated 10 October 2026 · Fact-checked

Accountability is the obligation of a person to answer to their superior for how they used authority and performed assigned duties. Responsibility is the duty to do the work, and it can be assigned to a subordinate. The parity principle says authority and responsibility must be equal. Ultimate accountability cannot be delegated away; it stays with the delegator.

Understand Accountability and Its Relationship with Authority

Every manager is given work to do. That duty is responsibility. To do the work, the manager needs the power to take decisions and use resources. That power is authority. Then comes the third idea: accountability.

Accountability means you must explain and answer for the results of your work to the person above you. If targets are met, you get credit. If they are missed, you must give reasons and accept the consequences. It flows upward, from subordinate to superior.

The key difference: responsibility is about the duty to perform. Accountability is about answering for the outcome. Through delegation, a manager can pass authority down and assign duties to subordinates, who then carry that responsibility. But the manager's ultimate accountability is not removed by this. Accountability cannot be passed down. A manager who delegates a task still answers to their own boss for the whole task.

The principle of parity of authority and responsibility says these two must match. If you get responsibility without enough authority, you cannot perform and will be frustrated. If you get authority without responsibility, you may misuse power. Accountability follows from both. A subordinate is accountable in proportion to the authority given and the responsibility accepted, while the delegator remains accountable to their own superior for the whole task.

Think of a sales manager in a Pune firm who is told to reach ₹50,00,000 of sales but cannot set discounts or hire staff. Responsibility is high, authority is low. This breaks parity, and holding the manager accountable for the result is unfair.

Key formulas to remember

Parity principle
Authority = Responsibility
Authority and responsibility must be equal in scope. Accountability follows from them, and the delegator's ultimate accountability stays with the delegator.
Direction of flow
Authority: downward | Responsibility: assigned to and accepted by subordinate | Accountability: upward
Authority is delegated from superior to subordinate. Accountability is owed from subordinate to superior, in proportion to the authority given and the responsibility accepted. The delegator stays accountable to their own superior for the whole task.
Delegation rule
Authority is delegated; duties (responsibility) are assigned to the subordinate; the delegator keeps ultimate accountability, which cannot be delegated away
The delegator remains ultimately answerable to their own superior.
Accountability in one line
Accountability = obligation to answer for the use of authority and the results of assigned duties
Use this wording for definition-type MCQs.

How to solve Accountability and Its Relationship with Authority questions

Most MCQs on this topic test a definition, a direction of flow, or the parity principle. Use this method.

  1. 1Read the question and spot the key word: answer for, duty to perform, power to decide, or equal.
  2. 2Match the word: power to decide is authority, duty to perform is responsibility, answerable for results is accountability.
  3. 3Check direction: authority goes down, accountability goes up.
  4. 4If the question is about delegation, remember that authority can be passed down and duties assigned, but accountability stays with the delegator.
  5. 5If the question shows an imbalance, identify which of authority or responsibility is larger and name the problem.
  6. 6Eliminate options that say accountability can be fully delegated or that authority should exceed responsibility.
  7. 7Pick the option that keeps authority and responsibility in balance.

Quickest way: Three-word match

When to use it: Use this for definition and difference questions when time is short.

  1. Authority = right to command.
  2. Responsibility = duty to perform.
  3. Accountability = answerable for results.
  4. Then ask: which option uses the word 'answerable' or 'upward'? That is accountability.
  5. If the option says 'cannot be delegated', it points to accountability.

Common mistakes in Accountability and Its Relationship with Authority

  • Treating responsibility and accountability as the same thing

    Both words sound alike in daily speech.

    Fix: Responsibility is the duty to do. Accountability is the duty to answer for what was done.

  • Saying accountability can be delegated

    Students know authority can be delegated and duties assigned, and assume accountability can be passed down too.

    Fix: Accountability stays with the delegator. The subordinate is accountable to them, and they remain accountable to their own superior.

  • Giving the direction of accountability as downward

    Authority flows downward and students apply the same direction to all three.

    Fix: Accountability flows upward, from subordinate to superior.

  • Thinking authority should be larger than responsibility

    Students link authority with seniority and power.

    Fix: Parity means equal. Excess authority invites misuse, and excess responsibility leaves the person unable to perform.

  • Confusing authority with power

    Both mean ability to influence others.

    Fix: Authority is the formal right given by the position. Power is the ability to influence and may exist without a formal position.

Worked examples

Example 1

A production supervisor is made to deliver 1,000 units a day but has no authority to requisition raw material or assign workers. Which principle is violated and what is the likely effect?

Show the solution
  1. The supervisor has a heavy duty: delivering 1,000 units. This is responsibility.
  2. The supervisor lacks the power to requisition material or assign workers. This is missing authority.
  3. Responsibility is greater than authority, so the parity principle is violated.
  4. The supervisor cannot perform properly and it is unfair to hold them accountable for the shortfall.

Answer: The principle of parity of authority and responsibility is violated. Responsibility exceeds authority, so the supervisor cannot be fairly held accountable for the result.

Example 2

Manager Rohit delegates the preparation of a monthly report to his assistant Meena. The report has serious errors. Who is accountable to the General Manager, and why?

Show the solution
  1. Rohit delegated the task. He delegates authority to Meena and assigns the duty (responsibility) of preparing the report to her.
  2. Meena is accountable to Rohit for doing the work correctly.
  3. Ultimate accountability cannot be delegated away, so Rohit remains answerable to the General Manager for the whole task.
  4. Rohit can then hold Meena accountable internally.

Answer: Rohit is accountable to the General Manager, because delegation does not transfer the delegator's ultimate accountability. Meena is accountable to Rohit.

Exam tips

  • Expect direct questions on the difference between responsibility and accountability. Remember: duty to perform versus answerable for results.
  • Watch for options that say accountability can be delegated. These are almost always wrong.
  • Parity questions usually describe a mismatch. Identify which side is larger and pick the matching consequence.
  • Look for the word 'upward' when the question asks about the direction of accountability.
  • Use the elimination approach: remove absolute-sounding wrong options first, then choose between the remaining two.

Practice questions from Organisation Structure, Responsibility, Accountability and Delegation of Authority

Accountability and Its Relationship with Authority in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Accountability and Its Relationship with Authority: frequently asked questions

What is the difference between responsibility and accountability?

Responsibility is the duty to perform an assigned task. Accountability is the obligation to answer to a superior for the outcome. You can assign duties to subordinates, but you stay accountable for the result.

What is the principle of parity of authority and responsibility?

It says authority and responsibility must be equal. If responsibility is more than authority, the person cannot perform. If authority is more, power may be misused.

Can accountability be delegated?

No. A manager can delegate authority and assign duties, but remains accountable to their own superior for the work done.

In which direction does accountability flow?

It flows upward. A subordinate answers to the superior who gave the authority and assigned the duty.