The following elements are included in Delegation’ of Authority:
1. Entrustment of Responsibility: Responsibility is a duty assignment by top level officer to subordinate for the respective work. The essential part of work assignment is responsibility for accomplishment of some specific work. Because of responsibility the relationship of superior and subordinate gets established. Subordinate is supposed to follow all the duties assigned by the superior. Thus the flow of responsibility is flowing upward from bottom to top direction. With the help of harmony among power and responsibility; proper and efficient organization is created.
2. Conferment of Authority: Power is such a right, with the help of the same, work can be taken from others. For the accomplishment of work assigned by managers to helpers in a better manner, necessary power has to be assigned. Assignment of power flows from upper level to lower level.
3. Creation of Accountability: The immediate superior is responsible for the work executed by subordinate; which is termed as accountability. Accountability cannot be assigned or delegated. For the final result of the respective work the superior remains accountable. Accountability flows from lower level to upper level.
