Distinguish between authority, responsibility and accountability
Meaning of Authority: Authority is the ligitimate right to make decisions and tell other people what to do. A boss has the authority to give an order to a subordinate. Authority, generally speaking, resides in positions rather than in people.
Meaning of Responsibility: Responsibility may be defined as the obligation of a subordinate to perform assigned duties. It arises from the superior-subordinate relationship in the organisation. When a superior, by virtue of his authority, assigns some work to any subordinate, it becomes his responsibility to perform it and he becomes accountable for it.
According to Webster: “Responsibility is that for which one is responsible or accountable.” In the words of Koontz & O’Donnell, “Responsibility may be defined as the obligation of subordinate to perform assigned and implied duties.”
In the words of Hicks “Responsibility is the obligation to do something.”
Responsibility may be specific or continuing. In the normal functioning of a enterprise it is mostly of continuing nature; but in case any special assignment is made to anybody, his responsibility ceases when the assignment is completed.
The important elements of responsibility may be summarised as follows:
(i) Obligation: It is the obligation of a person to carry out an assigned task,
(ii) Successful completion: After accepting the assignment, it is the duty of a person to complete the task successfully.
(iii) Moral compulsion: It is the moral obligation of a person to do the task in his best possible way.
(iv) Final and Absolute: A person cannot delegate his moral obligation to someone else. In case the task is not completed properly, he is finally answerable.
(v) Delegation of Responsibility is not Possible: Responsibility, thus, is absolute and final and cannot be shared with someone else in the organisation.
(vi) Bottom to top everyone is responsible : Responsibility flows from bottom to top. Every subordinate is responsible to his superior for satisfactory completion of assigned tasks.
(viii) Delegation of Authority: When a task is assigned to a subordinate, the manager should give him enough authority to get the job done. Without requisite authority, the subordinate may fail to achieve desired results.
In other words, responsibility is the task to be done and authority is the tool needed to perform the task. Parity of Authority and Responsibility Effective delegation requires that authority to utilize resources be equal to responsibility assigned to subordinate. If a person is going to be responsible for an activity, the person should be given the necessary authority to carry out that activity. Failure to strike a happy balance between the two may be frustrating to superiors and subordinates as well. Therefore, authority must be carefully tailored to fit the responsibilities involved. However, in practice it may not be possible to achieve this parity. Is it possible to know when authority is equal to responsibility?
What about those situations in which a manager has little or no power to direct the actions of others ? For example, a sales executive cannot compel customers to buy nor can a personnel manager force a trade union to cooperate with management; yet in practice, both are held responsible for showing performance in respective areas.
Meaning of Accountability
Accountability means to be responsible for explanation to any superior. When a subordinate works under a boss and he is assigned some duties to be performed, he will be accountable for doing or not doing that work.
Generally, accountability and responsibility: both these words are used interchangeably. In military science the term ‘accountability’ is more popular while in business management both words are used. The public accountability of public sector enterprises have been very important discussion in India.
Difference between Authority, Responsibility and Accountability
Though authority, responsibility and accountability all are inter related terms but there are some significant differences too. Authority can be delegated to others but responsibility cannot be delegated. Any superior can delegate his authority to his subordinates in respect of any problem but his responsibility will be intact even then. He will be accountable himself for the performance of that work. As a matter of act, authority and responsibility are two sides of the same coin. The manager can delegate to a subordinate the authority to perform a particular job, who in turn may delegate a part of the authority received, but both the persons are not relieved of their responsibility. Since responsibility of superiors for the facts of subordinates is absolute. Responsibility is always upward from bottom to the top levels of the organisation structure while the flow of authority is from top to the bottom.
On the other accountability comes into being because the manager has a right to require an accounting for the authority delegated and tasks assigned to a subordinate. The subordinate must answer to his boss about his performance. As McFarland has put it: “Accountability refers to the fact that each person who is given authority must recognize that the executive above him will judge the quality of his performance.” Davis and Filley also agree with it: “Each (organisation) member is obliged to report to his superior how well he has exercised his responsibility and the use of the authority delegated to him.”
Thus, we see that a man cannot reduce his responsibilities by delegating, he also cannot reduce his accountability to higher authority through delegating. A man will still be accountable directly to his superior for authority he has delegated and tasks he has assigned to his subordinates.
