Delegation of authority refers to the process by which a superior assigns part of his or her decision-making powers and responsibilities to a subordinate, while retaining overall accountability for the results. In an organization, no single manager can perform all tasks alone; therefore, authority is distributed so that work can be carried out efficiently at different levels. Delegation involves three key elements: authority, responsibility, and accountability. Authority is the right to make decisions, responsibility is the obligation to perform assigned tasks, and accountability is the answerability to the superior for task performance. The meaning of delegation can be understood as a structured mechanism of sharing work and power. A manager delegates authority when he entrusts a subordinate with specific duties along with the power to take necessary actions. However, delegation does not mean the transfer of ultimate responsibility. The manager who delegates still remains accountable for the final outcomes. For example, a sales manager may delegate the task of handling customer accounts to a team leader, but still remains responsible for the overall sales performance of the department. Delegation