Read the following statements and mark the correct option carefully.

Assertion: When a superior assigns work to a subordinate, that subordinate is responsible to his superior for the success or failure of that job.
Reasoning: A manager can delegate authority but he cannot delegate responsibility.

Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

The correct answer is option 2- Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

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. Delegation of authority, undoubtedly 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. It indicates that the manager has to ensure the proper discharge of duties by his subordinates. In conclusion, it can be stated that while authority is delegated, responsibility is assumed, accountability is imposed. Responsibility is derived from authority and accountability is derived from responsibility.