Delegation & Accountability (Cambridge (CIE) A Level Business): Revision Note

The relationship between delegation and accountability

• Delegation occurs when responsibility for specific tasks is given to subordinates by managers 

  • It is particularly important in businesses with a flat organisational structure, where managers have a wide span of control

  • It usually involves transferring authority from manager to subordinate

    • E.g. The HR director of a large company delegates authority for recruitment and training to the Recruitment and Training Manager

  • Tasks that are delegated need to be well-defined, and instruction may be required

• Accountability means that an individual has the responsibility to report on and explain their actions fully and honestly

  • Accountability requires several important components to be present

    • Clear expectations of anticipated outcomes are agreed upon

    • The accountable employee has appropriate skills, training and experience

    • Effective communication throughout the delegated task takes place, including ongoing feedback

    • There are clear consequences related to performance

• Effective delegation involves giving both authority to subordinates to make decisions and demanding accountability for those decisions 

Implications of delegation

The difference between authority and responsibility 

• Authority is the right or power to give orders, make decisions and control resources

  • It allows a person (usually a manager or supervisor) to direct others and take action to achieve business goals

• Responsibility is the duty to complete a task or meet a target

  • It means being accountable for doing a job properly and on time, even if the task was delegated to someone else

Authority and responsibility: key considerations

1. Authority and responsibility must go hand in hand

   • A person who is responsible for a task should also be given enough authority to carry it out effectively

2. Authority should match responsibility:

   • For example, if a team leader is responsible for meeting a deadline, they need the authority to assign tasks, set priorities, and manage team members

   • If someone is responsible but has no authority, they might fail due to lack of power or resources

3. Imbalance can cause problems

   • Too much authority but not enough responsibility can lead to misuse of power or unfair delegation

   • Too much responsibility but not enough authority can lead to frustration and failure to complete tasks

4. Authority, responsibility and delegation

   • A manager may delegate authority and responsibility, but ultimate responsibility stays with the manager

   • For example, if a supervisor delegates stock checks to a worker, the worker is responsible for doing it, but the supervisor is still accountable overall

Conflicts between control and trust when delegating

• Control is the manager’s need to monitor, direct, and ensure tasks are done correctly and on time

  • This control helps maintain standards and avoid mistakes and helps ensure the business is on track to achieve its goals

  • However, if a manager retains too much control, workers can feel micromanaged, reducing their morale and limiting their initiative

• Trust is the belief that employees will complete tasks responsibly without needing constant supervision

  • When managers trust their subordinates, it builds confidence, improves relationships and increases motivation

  • However, too much trust without enough control may lead to errors, missed deadlines or a lack of accountability

Where conflict happens