Which of the following is correct in the context of delegation?

Delegation of authority empowers an employee to act for his superior.

The correct answer is option 1- Delegation of authority empowers an employee to act for his superior.

Option 2: Delegation of authority increase the accountability of the subordinate while it decreases the accountability of the superior to the extent of delegation: This statement is incorrect. While delegation does shift some accountability to the subordinate, the superior ultimately remains accountable for the delegated task's outcome.

Option 2: Accountability cannot be delegated and flows downwards.This statement is partially incorrect. Accountability cannot be delegated and flows upwards (not downwards as mentioned in the statement).

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. It is generally enforced through regular feedback on the extent of work accomplished. The subordinate will be expected to explain the consequences of his actions or omissions. 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.