Work Flow

Whatever organisational structure or form is finally proposed, it is necessary to develop formal channels of communications so that each individual has a clear description of the authority, responsibility and accountability necessary for the smooth flow of work. It is essential here to clearly define these three important terms. 

Authority 

It is the power granted to individuals by virtue of their position so that they can make final decisions for others to follow. 

Responsibility 

It is the obligation incurred by the individuals in order to effectively perform the assignments. 

Accountability 

It is the state of totally answerable for the satisfactory completion of a specific assignment. 

Accountability is the integration of authority and responsibility. A person cannot be held accountable just through responsibility, if proper authority is not delegated to him. This is the major bottleneck and flaw in thinking of most of the executives who consider persons totally accountable through responsibility alone. 

The authority and responsibility can be delegated downward to lower levels but the accountability rests only with the individual. Along with these clearly definable divisions of authority, responsibility and accountability, trust is the key to success of any organisation, It alone can overcome any conflict in the organisation arising due to authority, responsibility or accountability.