Delegation provides better managers and a higher degree of efficiency. Thus, collective effort, resulting in the organization's growth, is dependent on delegation of authority. Responsibility and Accountability Equally important to authority is the idea that when an employee is given responsibility for a job, he or she must also be given the degree of authority necessary to carry it out. Thus, for effective delegation, the authority granted to an employee must equal the assigned responsibility. Upon accepting the delegated task, the employee has incurred an obligation to perform the assigned work and to properly utilize the granted authority.
Responsibility is the obligation to do assigned tasks.
The individual employee is responsible for being proficient at his or her job. The supervisor is responsible for what employees do or fail to do, as well as for the resources under their control. Thus, responsibility is an integral part of a supervisor's authority. Employees have individual responsibilities to be proficient in their job. They are responsible for their actions.