Autonomy and Accountability are really two sides of the same coin. Any complex task of a continuing nature which requires the participation of different people at different places, requires a management system which can determine and assign responsibilities, laying down who will do what, where, when, etc., and also the freedom to take the initiative without interference from outsides who are not accountable to the management for the achievement of organizational objectives. Large industrial or commercial under-takings, multi-nationals and other enterprises, in respect of which every step or situation cannot be predicted, allow their regional boards and managers considerable freedom of action. Generally the degree of interference from the higher authorities in the functioning of a lower formation is determined partly by the nature of the task and partly also by the latter's record of performance.

Accountability has both a broader and narrower connotation. In a broad sense, it may refer to the returns to society for the investment made in maintaining Universities. The returns are measured as costs/benefits or increase in efficiency of manpower engaged in different vocations or professions. There are also the overall benefits to society, which are diffused. In a narrow sense, it refers to answerability