According to the principle of absoluteness of accountability, authority can be delegated but responsibility cannot be delegated by a manager. The manager remains responsible or accountable to his own superior for the tasks which he may assign to his subordinates. In other words, the manager cannot escape from responsibility for any default on the part of his subordinates. The process of delegation does not relieve the manager of his own responsibility and accountability. Every superior is responsible for the acts of his subordinates to whom he delegates authority for any work. For example, if the foreman fails to get 100 units produced by the workers in any day, he is responsible to his superior. He cannot escape by saying that the workers were at fault. Similarly, the factory manager remains accountable to his superior for the work he entrusted to his foreman. He cannot escape from responsibility by passing on the blame to his foreman.