Identify the correct combination of items explained about organising.

A. Authority flows from top to bottom and responsibility flows from bottom to top.

B. Authority can be delegated, accountability cannot be delegated.

C. Authority flows from bottom to top.

D. Responsibility is the obligation to properly perform the assigned duty.

Choose the correct answer from the options given below :

A, B and D only

The correct answer is option (1)-  A, B and D only. 

A. Authority flows from top to bottom and responsibility flows from bottom to top. This is correct.

B. Authority can be delegated, accountability cannot be delegated. This is correct. 

C. Authority flows from bottom to top. This is not correct as Authority flows from top to bottom.

D. Responsibility is the obligation to properly perform the assigned duty. This is correct. 

Authority refers to the right of an individual to command his subordinates and to take action within the scope of his position. The concept of authority arises from the established scalar chain which links the various job positions and levels of an organization. In the formal organisation authority originates by virtue of an individual’s position and the extent of authority is highest at the top management levels and reduces successively as we go down the corporate ladder. Thus, authority flows from top to bottom i.e., the superior has authority over the subordinate.

Responsibility is the obligation of a subordinate to properly perform the assigned duty. It arises from a superior– subordinate relationship because the subordinate is bound to perform the duty assigned to him by his superior. Thus, responsibility flows upwards, i.e., a subordinate will always be responsible to his superior.

Accountability empowers an employee to act for his superior but the superior would still be accountable for the outcome. Accountability implies being answerable for the final outcome. Once authority has been delegated and responsibility accepted, one cannot deny accountability. It cannot be delegated and flows upwards, i.e., a subordinate will be accountable to a superior for satisfactory performance of work.