Accounting technicians scheme west africa
Staff department complain that
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- C.11 Delegation of Authority
- 156 C.11.1 The process of delegation involves
| Staff department complain that (a) Line personnel are generally ignorant, resist change and new ideas. b) Line personnel fear that changes in methods may expose their inefficiency. c) Line personnel distrust, do not cooperate and even sabotage staff plans. d) Line has not enough knowledge to translate advice into action. e) Line department receive preferential treatment in matters of staff allowance and other facilities. f) Line managers do not like to share with staff the credit for successful performance. C.11 Delegation of Authority Delegation is the assignment of formal authority and responsibility for the execution of specific activities to a subordinate. Just as no one person in an enterprise can do all the tasks necessary for accomplishing a group purpose, so is it impossible, as an enterprise grows, for one person to exercise all the authority for making decisions. 156 C.11.1 The process of delegation involves (a) Determining the results expected of a position. b) Assigning tasks to the subordinate. c) Delegating authority for accomplishing these tasks, and d) Holding the person in that position responsible for the accomplishment of the tasks. Thus, in the process of delegation, three attributes are prominent-Authority, Responsibility and Accountability. Responsibility cannot be delegated or transferred. The superior can delegate to a subordinate the authority to perform and accomplish a specific job but he/she retains ultimate responsibility forgetting the job done. If the subordinate fails to perform the job, the superior is held responsible for his failure. The authority and responsibility of any manager should be equal. A manager's authority should provide him with the power to make and enforce decisions concerning assigned or defined duties. Responsibility is the inseparable twin of authority. A manager's authority gives a person the power to make and enforce decisions concerning his or her assigned or defined duties and that persons responsibility places the obligation upon the person to perform these duties by using this authority. (Terry, 1977:300). Accountability Once the duties are assigned and authority is given to a subordinate, the delegator creates an obligation on the part of the delegate to perform the tasks and exercise the authority given to him as expected. The obligation to carryout the task and bear responsibility in terms of the standards established and exercise authority as specified is known as accountability. Thus, accountability is the obligation of an individual to render an account of fulfilment of his responsibilities to the principal to whom he reports. Download 3.37 Mb. Share with your friends:
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