CBSE Class 12-commerce Answered
Authority refers to the power of giving commands and directions to the subordinates. The power is given with regard to deciding what activities are to be done and by whom. In a formal organisation, a scalar chain defines authority. Assigning authority promotes obedience and compliance in the organisation.
While, accountability implies being answerable for the outcome of the work. In an organisation, the superior is accountable for the work assigned by him. Although he has delegated the work to the subordinates, he is still responsible for the outcome. The superior must ensure that the tasks are performed and completed satisfactorily. For this, regular feedback and supervision must be given. The authority ensures the satisfaction of the employees in the organisation. Therefore, authority can be delegated but not the accountability.