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

Which statement about delegation by a manager to a subordinate is correct?

The manager remains accountable to their own superior for the delegated task. Delegation passes down the authority to act and the responsibility to perform, but ultimate accountability cannot be delegated away. Responsibility without matching authority is ineffective, and delegated authority can be withdrawn.

  1. AThe manager remains accountable to their own superior for the delegated taskCorrect
  2. BThe manager transfers all accountability to the subordinate
  3. CDelegation means the manager gives up authority permanently
  4. DDelegation is effective only if the subordinate is given responsibility but no authority

Explanation

Authority and responsibility for performing the task can be passed down, but ultimate accountability stays with the delegating manager. Giving responsibility without matching authority makes delegation ineffective, and the delegation can be withdrawn, so it is not permanent.

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