Responsibility in the context of organization this term can be considered to be the same as accountability. It is the obligation to make sure that authority is properly used and that duties are properly carried out. It carries with it the prerogative to delegate authority and duties, but does not carry the right to avoid accountability. In this sense, responsibility flows from the bottom of the organizational structure to the top since each supervisor or manager is accountable to his immediate superior for the proper use of his authority and the proper performance of those duties, whether done personally or not, for which he is responsible. In this way the chief executive carries the full and ultimate responsibility for the effective functioning of the organization.
In short, responsibility and obligation are given to use authority to see duties are performed. It is an obligation to perform owed to a person’s superior.