Basis
Delegation of Authority
Decentralisation
Nature
Delegation is individual. It usually involves two persons, i.e., supervisor and subordinate.
Decentralisation is totalistic in nature. It involves delegation from top management to the department or the division of sectional level.
Control
Control rests with supervisor.
All powers are given to concerned departments.
Compulsion
It is compulsory.
It is not compulsory.
Purpose
The purpose of delegation is the multiplication of manager.
The purpose of the decentralisation is to increase subordinate's role in the organisation.
Withdrawal of Authority
Withdrawal of authority is easy.
Withdrawal of authority is difficult.
Suitable
It is suitable to all organisations.
It is suitable to only big organisations.
Relationship
Delegation establishes superior-subordinate relationship.
Decentralisation is a step towards creation of semi-autonomous units.
Responsibility
In this, responsibility cannot be delegated.
In decentralisation, responsibility can be delegated.
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