Centralization of authority is the best mode for accountability, Especially on Government levels or for Central banks. Authority always flows from top to bottom. It explains how a superior gets work done from his subordinate by clearly explaining what is expected of him and how he should go about it. Authority should be accompanied with an equal amount of responsibility. Delegating the authority to someone else doesn’t imply escaping from accountability. Accountability still rest with the person having the utmost authority.

Centralisational means concentration of authority at higher management levels.

Centralisation refers to the concentration of decision-making power and authority at the top levels of an organization. In a centralized organization, decisions are made by a few individuals or a single person at the top, while lower-level employees have limited decision-making authority. This allows for better control and coordination of activities, as decisions are made by those with more experience and knowledge.

Delegation, on the other hand, involves the transfer of authority and responsibility from a superior to a subordinate. It allows lower-level employees to make decisions and take action within their assigned roles. Delegation is a key aspect of effective management, as it empowers employees, develops their skills, and improves organizational efficiency.

When authority is delegated to a subordinate, it is typically done with the expectation that the subordinate will have the necessary autonomy and responsibility to carry out the assigned tasks. However, there may be situations where the superior needs to take back or revoke the delegated authority. This can occur for several reasons, such as:

1. Performance issues: If the subordinate is not performing satisfactorily or is not meeting the expected standards, the superior may decide to revoke the delegated authority to regain control and ensure that tasks are carried out properly.

2. Change in circumstances: If there are changes in the organization's goals, strategies, or external environment, the superior may need to reassess the delegated authority and make adjustments accordingly.

3. Misuse of authority: If the subordinate is found to be misusing the delegated authority or making decisions that are detrimental to the organization, the superior may choose to take back the authority to prevent further damage.

4. Lack of competence: If the subordinate lacks the necessary skills, knowledge, or experience to handle the delegated authority, the superior may decide to revoke it and provide additional training or support.

When the authority is taken back from a subordinate, it can be seen as a form of centralisation. The decision-making power and control are once again concentrated at the top levels of the organization, allowing for more effective oversight and direction.

In summary, authority delegated to a subordinate can be taken back under centralisation. This allows for greater control, coordination, and accountability within the organization.