Accountability:concept and features

Accountability is more formal and absolute than responsibility.It is the obligation of a subordinate to respond back to his immediate subordinate about the detail information of the job entrusted to him and that has been completed.One has to report back formally to his superior at the completion of given task or whenever instructed by the superior.
When a superior assigns a certain job to his subordinate and delegates necessary authority to complete the assigned works, it becomes responsibility of the subordinates to complete the job according to the prescribed standard.For the completion of accountability, the fair use of authority and proper discharge of responsibility are necessary.Accountability cannot be delegated to others even to subordinates.It is the obligation of subordinates to complete the work by himself and report back to superior in due time.
"Accountability is the obligation of an individual to report formally to his superior about the work he has done to discharge the responsibility"
-McFarland
Therefore, accountability is the enforcement for the timely official report from the subordinates about the job entrusted to him.However, clear definition of authority and responsibility to the subordinates is necessary to complete accountability.

RESPONSIBILITY:CONCEPT AND FEATURES

Responsibility is the obligation to perform the given work to the beat of one's ability and knowledge.It is the duty given to the subordinate by their superior which should be properly and efficiently carried out according to one's capability.Some have the opinions that responsibility is the task given to the subordinate according to his status and position in the organization.However, responsibility is not only the duty given by the superior but it is the obligation to complete the assigned task efficiently.
"Responsibility is the duty to which a person is bound by reason of his status or task" -M.E.Hurley
"The obligation of a subordinate, to whom a duty has been assigned to perform the duty" -Koontz and O'Donnell
"Responsibility is the obligation to perform delegated duties and tasks"
-Stephen P.Robbins
Responsibility is a personal obligation and it is absolute.It cannot be delegated to other subordinate or other personals.Thus, it is the obligation that a subordinate has to complete for the achievement of organizational objectives.
 
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