What is your understanding about " we can delegate responsibilities but we cant delegate accountability? why it is important to differentiate ?

It is natural that the delegation of authority remain the responsibility of work and achievement of delegated that authority is held responsible authority's decision

Thanks Mr, Abdanaser for your reply, totally agree with you valued answer, during the daily life, we can recognize that, lot of people mixing them together and did not differentiate between them, which accusing lot of conflict and mis direction on their Depts,