"Authority can be delegated but not accountability". Explain

Authority refers to the power given to an individual to command and direct the subordinates. It can be delegated in the sense that once the authority has been delegated to the subordinate, he has the right to take decisions regarding what is to be done and by whom.  

On the other hand, accountability implies the answerability of the superior for the final outcome of the work he assigned. However, accountability cannot be delegated completely. This is because, though the superior delegates the work to his subordinate but he still will be accountable for the final outcome.