Authority is the power to give orders and get them to obey or in other words, it is the power to make decisions.
Responsibility means the state of being responsible or responsible for any obligation, trust, debt or something or in other words means the obligation to complete a job assigned on time and in the best way.
Authority and responsibility are closely related and this principle states that these two must go hand in hand. It means that the appropriate authority must be delegated to fulfill the responsibilities.
A match should be there between these two for two main reasons: -
First, if a person is given some responsibility without sufficient authority, he can not perform better and can not achieve the desired goal.
Second, if there is a surplus of authority delegated to an individual without co-responsibility, then the delegated authority will be misused in one way or another.
This is an important and useful principle of management because if the appropriate authority is not delegated, employees can not perform their duties efficiently and this in turn will hamper the achievement of the organizational goal. Sometimes the relationship between management and employees is also done poorly by not delegating appropriate authority.