Meaning of Authority, Functions of Authority, Sources of Authority, Types of Authority Meaning of Responsibility , Dimensions of Responsibility Relationship Between Responsibility & Delegation Relationship Between Authority & Responsibility Detailed Illustration of Example in Slide 7: Company hires a marketing manager for doing the marketing of its product and boost the sales. Marketing Manager delegates his work among his subordinates. And assume that subordinates are failed to perform their duties. So, Marketing Manager will be held responsible by the company for non fulfillment of work. Marketing Manager mere by delegates his work, cannot assume that he is relived of responsibility. The delegation of tasks does not absolve the superior from his own responsibility for effective performance of his subordinates. Therefore, Responsibility cannot be delegated or transferred.