| Basis | Authority | Responsibility | Accountability |
| 1. Meaning | Right to command | Obligation to perform an assigned task | Answerability for outcome of the assigned task. |
| 2. Origin | Arises from formal position | Arises from delegated authority | Arises from responsibility |
| 3. Flow | Downward – from Superior to Subordinate | Upward – from Subordinate to Superior | Upward – from Subordinate to Superior |
| 4. Withdrawal | Can be withdrawn anytime by giving notice. | Cannot be withdrawn once created. | Cannot be withdrawn once created. |