Authority and responsibility are subsets of accountability. Both are inter-related and particularly used to achieve the objectives of an Organization.An Organization gives Authority to the individuals such as managers, supervisors for making decisions, providing directions and using available pool of resources. In other words, it is this authority that empowers the employees to be capable of these decisions. For example, Managers can delegate responsibilities and authorities to his subordinate for performing the assigned tasks.
However, responsibility is a duty to obey the order of your senior or supervisors to carry out the tasks or activities to meet the Organizational objectives. These responsibilities are mostly carried out by the sub-ordinates and they are allowed to delegate the assigned responsibilities to others.
Thus, Authority is the power and ability to take decisions related to the use of resources, implementation of these decisions made and is considered to be a key factor in a managerial Job. Whereas Responsibility is an assigned duty emerged from higher level sub-ordinates to perform the allocated tasks.