Correct Answer: Both assertion and reason are true, and the reason is the correct explanation of the assertion.

Solution : The correct answer is (a) Both assertion and reason are true, and the reason is the correct explanation of the assertion.

The assertion is true. Delegation indeed involves assigning both authority (the power to make decisions) and responsibility (the obligation to perform tasks) to subordinates. It's a fundamental aspect of delegation that subordinates are given the necessary authority to carry out the delegated tasks.

The reason is the correct explanation for the assertion. Delegation enhances employee accountability for their tasks because when authority and responsibility are delegated, individuals are held accountable for completing the assigned tasks effectively and making appropriate decisions in line with their delegated authority.