Authority, Responsibiity and Accountability — Syllabus
ICSE · Class 11 · Business Studies
What Authority, Responsibiity and Accountability covers in ICSE Class 11 Business Studies: 4 topics, for the 2026-27 session.
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Topics in Authority, Responsibiity and Accountability
Authority: Meaning, Features, and Sources
- Authority is the right of an individual to take decisions and command subordinates.
- It is the sum of rights and powers entrusted to a person to perform assigned tasks.
- Authority flows downward from top to bottom in an organisation.
Responsibility and Accountability
- Responsibility is the obligation of a subordinate to perform assigned duties.
- It arises from the superior-subordinate relationship.
- Responsibility is always in relation to human beings, not machines.
Interrelationship among Authority, Responsibility, and Accountability
- These three concepts are closely connected in management.
- Authority gives rise to responsibility.
- Responsibility gives rise to accountability.
Delegation of Authority
- Delegation of authority means assigning work to others and giving them authority to do it.
- It is the process by which a manager shares authority with subordinates.
- Louis Allen defined delegation as the entrustment of responsibility and authority to another and the creation of accountability for performance.
Key Concepts
Central concept: Interrelationship of Authority, Responsibility and Accountability in management
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Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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