3.3 Delegation, responsibility and accountability

Delegation – is a process in which the authority and powers are divided and shared amongst the subordinates. The importance of delegation can be justified by: –

Through delegation, a manager is able to divide the work and allocate it to the subordinates.
With the reduction of load on superior, he can concentrate his energy on important and critical issues of concern.
Delegation of authority enhances superior-subordinate relationship.
Delegation of authority in a way gives enough room and space to the subordinates to flourish their abilities and skill.
Delegation also helps in breaking the monotony of the subordinates so that they can be more creative and efficient.
Delegation of authority is not only helpful to the subordinates but it also helps the managers to develop their talents and skills.

Principles/ Elements of Delegation
The principles of delegation are as follows: –

Principle of result excepted. This principle suggests that every manager before delegating the powers to the subordinate should be able to clearly define the goals as well as results expected from them.
Principle of Parity of Authority and Responsibility. The manager should keep a balance between authority and responsibility.
Principle of absolute responsibility. This says that the authority can be delegated but responsibility cannot be delegated by managers to his subordinates which means responsibility is fixed.
Principle of Authority level. This principle suggests that a manager should exercise his authority within the jurisdiction/framework given.

Types of delegation of authority

General or specific delegation. It is based on the job assigned.
Formal or informal delegation. These types of delegation of authority depict the different degrees of formality involved in a delegation process.
Top to bottom or bottom to top Delegation. It is based on the hierarchy.
Lateral delegation. It requires a group or team to work in parallel.

Barriers to effective delegation
Various barriers to delegation can be grouped in three main headings. These are:

a) Barriers related to superiors or delegator
b) Barriers related to subordinates or delegate
c) Barriers related to organization.

a) Barriers related to superiors

Despite knowing how important it is to delegate, superiors sometimes do not delegate work to subordinates. This is because of the following reasons:

Wanting to do things personally
Insecurity
Retention of power
Lack of confidence in subordinates
Unwillingness to set standards of control
Personal factors

b) Barriers related to subordinates

Lack of confidence: Some subordinates do not want to take responsibility for the fear of not being able to perform well.
Fear of making mistakes: Some subordinates fear that if they make mistakes in carrying out the delegated responsibilities, their superiors will criticize them for unfavorable outcomes.
Lack of incentives: Motivation (through financial and non-financial incentives) makes delegation effective. Subordinates are reluctant to accept delegation in the absence of incentives.
Absence of access to resources: If subordinates do not have access to resources (financial and non-financial) to carry out their work, they will not accept delegation of responsibilities.
Convenience: Sometimes subordinates prefer the work is done by superiors rather than assuming responsibility for the same, for the sake of convenience.

Barriers related to organization
The barriers related to organization structure are as follows:

Size of the organization: A small-sized organization will not have too many jobs to delegate to subordinates.
No precedent of delegation: Merely because organizations have not earlier been following the practice of delegation sometimes makes them continue with the practice of not delegating the jobs.
Degree of centralization or decentralization: Efficient delegation is affected by the degree to which organization distributes the decision-making power to various organizational units. A highly centralized organization is obstructive to the process of effective delegation.

Ways to overcome barriers to delegation
Barriers to delegation can be overcome through the following measures:

Accept the need for delegation
Develop confidence in subordinates
Communication
Motivation
Effective system of control
Choose the right person for the right job
Freedom to subordinates
Clarity of tasks
Match job with the abilities of subordinates
Open communication
Monitor the critical deviations

Centralization and Decentralization
Centralization – is said to be a process where the concentration of decision making is in a few hands.
Decentralization is a systematic delegation of authority at all levels of management and in all of the organization.
Factors determining the degree of decentralization of authority

Costliness of decisions: This cost may be expressed in the terms of money value or it may be reckoned in such intangibles as the company’s reputation, its competitive position or the effect on the employees’ morale.
Uniformity of policy: If a company intends to keep uniform policies in the organization, then policies should be consistent.
Economic size: Larger the size of a business unit, the greater will be the number of departments and as a result, decentralization would be preferred in large sized units.
Availability of Managers: The shortage of managerial manpower necessarily restricts the extent of decentralization.
History of the enterprise: To what extent authority in an organization will be centralized depends upon the way the business has been built up.
The Philosophy of the management: The character of the top leader and the philosophy possessed by him will have an important influence on the extent to which authority in an enterprise is centralized or decentralized.
Decentralization of performance: The nature of operations also determines the extent of decentralization i.e., whether the operations of the organization are concentrated at the one place or in a region or dispersed to different territories.
Environmental influences: Most of the factors determining the extent of decentralization dealt so far are related to the organization.
Desire for independence: It is a characteristic of individuals and of groups to desire a degree of independence.
Control techniques: One cannot expect a good manager at any level of the organization to delegate authority without having some way of knowing whether it will be used properly.
The pace of change: If a business is growing fast and facing the complex problems of expansion, its managers, particularly those responsible for top policy, may be forced to make a large share of the decision.

Differences between delegation and decentralization
Responsibility: Responsibility is the obligation of the subordinate to perform organizational tasks, functions or activities that have been delegated or given to him.
Features of responsibility

Originates from superior to a subordinate relationship: If there is no superior-subordinate relationship, there will be no responsibility as well.
It is upward sloping: It always flows upwards from juniors to seniors.
Responsibility cannot be delegated: Responsibility is not something that can be delegated, but it can be shared.
It is the result of authority: Responsibility occurs as a result of authority, and without authority, there will be no responsibility.
It is the obligation of a person to perform the assigned task.
Duration: Responsibility exists for as long as the task is ongoing. When the task is completed, responsibility ends as well.

Accountability: Accountability is an obligation for which one can be held to account for one’s results and one’s actions by a specified other.

Features of accountability
The following are the basic features or characteristics of accountability which shows its nature:

Accountability cannot be delegated: Even if the superior delegates his responsibility to his subordinates, he stands still accountable to his superiors.
Accountability cannot be reduced: Superiors are accountable for the acts of the subordinates. In other words, by delegating his authority, the superior cannot reduce his accountability.
Accountability is always upward: Authority and responsibility always goes downwards and accountability goes upwards. A subordinate remains accountable to the boss above him.
Accountability is unitary: A subordinate should be accountable to only one boss. In case he is made accountable to more than one boss there will be a confusion and friction.
Accountability standards: There should be specific standards for judging the accountability.
The extent of accountability: The extent of accountability of the subordinate depends upon the extent of responsibility assigned and authority delegated to him.

Benefits of accountability

Builds trust: When you hold all employees accountable for doing what they are supposed to do, it breeds trust among individuals and teams.
Improved performance: Fostering a culture of accountability increases efficiency and boosts productivity.
Better compliance: Being accountable means working with integrity and by improving accountability, you reduce your risk of facing fines, lawsuits, oversight, or other consequences of non-compliance.
It promotes employee engagement because it has been shown when individuals feel empowered to find solutions to achieve their goals, that sense of ownership is a key driver in employee engagement.