Skip to content

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

Which direction does the flow of authority and the flow of accountability take in a typical formal organisation?

Authority flows downward from superior to subordinate, while accountability flows upward from subordinate to superior. Superiors grant the right to act and give orders, and subordinates in return must report and answer for how that authority was used and what results were achieved.

  1. ABoth flow downward from superior to subordinate
  2. BBoth flow upward from subordinate to superior
  3. CAuthority flows downward while accountability flows upwardCorrect
  4. DAuthority flows upward while accountability flows downward

Explanation

Authority is the right to command and is given by superiors to subordinates, so it moves downward. Accountability is the obligation to answer for performance and is rendered by subordinates to superiors, so it moves upward. The reverse option mixes the two directions.

Did you get it right without looking?

One question tells you little. A timed set on Organisation Structure, Responsibility, Accountability and Delegation of Authority shows your real accuracy, how long you take and where you lose marks.

Practise Organisation Structure, Responsibility, Accountability and Delegation of AuthorityFree diagnostic mock

More Organisation Structure, Responsibility, Accountability and Delegation of Authority questions