Managers have authority to carry out their duties; they are given responsibilities; they are accountable to certain people in the business and they are in a position to delegate certain tasks to other people. Here, we’ll have a closer look at what this means.
Authority
Authority is the power to achieve objectives. It is the right to
take action to get things done. Authority for a manager often includes power over people and resources.
Responsibility
If you have responsibility for a task, you must do it or make sure it gets done. Managers also have responsibility for their staff. They need to make sure their staff perform well.
Accountability
If you are accountable for a task, you need to ‘own’ the results, whether it has been performed well, badly or not at all, and whether you have done the task or you have delegated the task to others.
What’s the difference between accountability and responsibility? The difference is that responsibility can be delegated, whereas accountability cannot.
example
Josh has been asked by head office to make sure everyone on staff has updated their contact details for the Personnel Department. He asks his assistant, Mike, to make sure it gets done. Mike is now responsible for the task, but Josh is still accountable. Personnel will expect Josh to make sure the task is completed.
Delegation

Delegation is only effective when the person given the power and responsibility is able and is motivated to do the work!
If you delegate a job, you give someone else the authority to do it. The person delegating the task still remains accountable.
Delegations are sometimes written down and can be quite formal. Financial delegations (for example, the authority to be responsible for expenditure up to a certain limit) are an example of this. On the other hand, a manager may informally delegate tasks verbally.
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