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

Which flow correctly describes the direction in which authority and accountability move in a typical organisation?

Authority flows downward from superiors to subordinates through delegation, while accountability flows upward, as subordinates must answer to their superiors for the performance of assigned duties. This pairing links the right to act with the obligation to report along the same chain.

  1. AAuthority flows downward and accountability flows upwardCorrect
  2. BAuthority flows upward and accountability flows downward
  3. CBoth flow only downward
  4. DBoth flow only horizontally between peers

Explanation

Superiors delegate authority to subordinates, so authority flows downward along the scalar chain. Subordinates then answer for performance to their superiors, so accountability flows upward. The reverse option mixes up the directions.

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