Delegation of authority involves entrusting responsibility and authority from a superior to a subordinate. Its key elements are:
Responsibility: The obligation of a subordinate to perform the assigned task. Responsibility cannot be delegated; it remains with the superior.
Authority: The right to take decisions, issue orders, and allocate resources to perform the assigned work. Authority flows downward in an organisation.
Accountability: The answerability of the subordinate to the superior for the satisfactory completion of the assigned task. Accountability cannot be delegated and flows upward.