Association of Chartered Certified Accountants (ACCA) Certification Practice Test

In the context of delegation, what remains with the manager?

1. Responsibility

2. Authority

3. Accountability

4. Control

The correct answer is: Responsibility

In the context of delegation, the correct nuance lies in the concept of responsibility remaining with the manager. When a manager delegates tasks or responsibilities to subordinates, they transfer the execution of specific tasks but not the overall responsibility for the outcomes related to those tasks. This means that while team members might take on the work, the manager is still ultimately responsible for ensuring that these tasks are carried out effectively and align with the broader goals of the organization. Responsibility refers to the duty to complete a task and the obligation to report and answer for the outcomes. Delegation involves assigning tasks to others; however, the accountability for the task's success or failure largely continues to rest with the manager, who retains the responsibility for the team's performance. In contrast, authority typically refers to the power to make decisions and command resources, which is transferred to subordinates when tasks are delegated. Accountability, while closely related, is the obligation to explain and justify actions taken, and control refers to the manager’s ability to direct resources and monitor progress. Both authority and control can be passed down as part of delegation, but the enduring responsibility lies with the manager.