Basis of comparison | Delegation | Decentralization | |
Meaning | Delegation means handing over an authority from one person of high level to the person of low level. | Decentralization is the final outcome achieved when the delegation of authority is performed systematically and repeatedly to the lowest level. | |
| Superiors are accountable for the acts done by subordinates. | Department heads are accountable for the acts of the concerned department. | |
Requirement | for all organization delegation of authority is very necessary. | It is an optional philosophy which may or may not is adopted by the organization. | |
Relationship | Creates a superior-subordinate relationship. | A step towards the creation of semi-autonomous units. |