Authority flows from top to bottom i.e., the superior has authority over the subordinate. Authority relationships helps to maintain order in the organisation by giving the managers the right to exact obedience and give directions to the workforce under them. 

Responsibility: Responsibility is the obligation of a subor-dinate to properly perform the assigned duty. It arises from a superior– subordinate relationship. Thus, responsibility flows upwards, i.e., a subordinate will always be responsible to his superior.

Accountability :It implies being answerable for the final outcome. Once authority has been delegated and responsibility accepted, one cannot deny accountability. It cannot be delegated and flows upwards, i.e., a subordinate will be accountable to a superior for satisfactory performance of work.