Organizational Design

and Human Resource

Function

Responsibility, Authority and Accountability

1.

Responsibility
Absence of responsibilities that are overlapping with
each other i.e., not more than one individual should be
assigned one function.
While delegating authority, functional similarity that
facilitates specialization should be observed.
Determining the responsibility limits.
Avoiding the gaps in delegation of responsibility.
Irrelevant function or responsibility that does not
facilitate in the accomplishment of organizational goals
must not be delegated.
2. Authority
3. Accountability
2

Accountability
Besides responsibility and authority, the other
basic concept of delegation is accountability.
Accountability is the process wherein the
subordinate is held liable for performing those
activities for which he has been delegated the
necessary authority and responsibility. It is the
requirement of answerability for ones
performance.

Accountability is derived from authority.

In essence, responsibility is a functional
derivative, authority is derived from
responsibility and accountability if
derived from authority.
Single
accountability is an important principle
of accountability, i.e. each person is
accountable to only one superior.
Divided accountability results in a lot of
confusion to the subordinate.