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ACCA Applied Knowledge · Business and Technology · Leadership, management and supervision

A finance director delegates the preparation of the monthly management accounts to a senior accountant, Priya. Which of the following remains with the finance director after delegation?

The finance director keeps accountability for the final outcome. Delegation transfers authority and responsibility for performing the task to Priya, but the delegator remains answerable to superiors for the result and cannot escape that ultimate accountability.

  1. AAccountability for the final outcome of the taskCorrect
  2. BThe authority to carry out the task, which cannot be shared
  3. CResponsibility for performing the task, which cannot be passed on

Explanation

When a manager delegates, authority and responsibility for doing the work pass to the subordinate, but ultimate accountability stays with the delegating manager. The other options are wrong because authority is passed on in delegation, and responsibility for performing the task moves to Priya.

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