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 and 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.
Kavungya answered the question on May 17, 2019 at 15:42
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