Authority is the legal right of person or superior to command his subordinates while accountability is the obligation of individual to carry out his duties as per standards of performance Authority flows from the superiors to subordinates,in which orders and instructions are given to subordinates to complete the task. It is only through authority, a manager exercises control. In a way through exercising the control the superior is demanding accountability from subordinates. If the marketing manager directs the sales supervisor for 50 units of sale to be undertaken in a month. If the above standards are not accomplished, it is the marketing manager who will be accountable to the chief executive officer. Therefore, we can say that authority flows from top to bottom and responsibility flows from bottom to top. Accountability is a result of responsibility and responsibility is result of authority. Therefore, for every authority an equal accountability is attached.
Differences between Authority and Responsibility
1) It is the legal right of a person or a superior to command his subordinates.
2) Authority is attached to the position of a superior in concern.
3) Authority can be delegated by a superior to a subordinate
4) It flows from top to bottom.
1) It is the obligation of subordinate to perform the work assigned to him.
2) Responsibility arises out of superiorâ€“subordinate relationship in which subordinate agrees to carry out duty given to him.
3) Responsibility cannot be shifted and is absolute
4) It flows from bottom to top. 05 November 2010Comment