Authority refers to the formal right of a superior to command subordinates and compel obedience, while responsibility is the obligation of a subordinate to perform duties assigned by their superior. Some key differences are that authority is the power to make decisions and have them carried out, while responsibility is about executing orders. Authority can be delegated but responsibility cannot, and authority flows from top to bottom in an organization while responsibility flows upwards.

1.  Content
 Meaning of authority
 Features of authority
 Meaning of responsibility
 Features of responsibility
 Difference between authority and responsibility

2. MEANING OF AUTHORITY
 Authority is the formal right
of the superior to command
and compel his subordinate
to perform certain arts.
 ‘’Authority is the right to
give orders & power to exact
obedience-Henry Fayol
 Thus, its is the basically the
power to take decision.

3. • Features of Authority
1. Authority can be assigned to some
other person.
2. It is related to the post i.e. with
change in post even authority
changes.
3. It makes implementation of
decisions possible.
4. Lastly, it is key to a managerial
job, because a post without
authority cannot be a managerial
post.

4. MEANING OF RESPONSIBILITY
 It is obligation of an
subordinate to whom duty has
been assigned to perform.
 Thus, responsibility is an out
come of authority.

5. • FEATURES OF RESPONSIBILITY:
A. It is the obligation to complete task.
B. It is absolute and cannot be delegated to
anyone.
C. It flow upwards.

7. Difference between Authority and Responsibility
Basis of difference Authority Responsibility
Meaning It is the power to give order to
other.
It is an obligation to perform
duty or orders.
Source of origin It emerges form formal position
in the organization.
It emerges form superior-
subordinate relationship in the
organization.
Direction of flow Top to bottom level Bottom to top level
Purpose It is to make decision and get
the decisions executed.
It’s purpose is to execute duties
assigned by the superior.
Require Ability to give order. Ability to follow orders.
Duration It continues for a long times. It ends as soon as the task is
accomplished.

8.  BIBLIOGRAPHY
Authority & Responsibility -
https://www.accountingnotes.net/management/authority
-responsibility-and-accountability/17432
 Differences - https://keydifferences.com/difference-
between-authority-and-responsibility.html