The document discusses the concepts of authority, responsibility, accountability, and organizing as they relate to delegation of authority within an organization. It defines authority as the power to make decisions, responsibility as the obligation to perform assigned duties, and accountability as being answerable to superiors for work performed. It notes that authority can be delegated to subordinates, along with responsibility for tasks, while accountability cannot be delegated and remains with the delegator. Effective delegation of authority provides benefits like effective management, employee development, and motivation, but can face obstacles from both subordinates and superiors.