| Basis | Delegation | Decentralisation |
| 1. Nature | It refers to the entrustment of responsibility and authority from a superior to his subordinate. Thus, it is individualistic | It refers to the systematic delegation of authority to a lower level in the organisation. Thus, it is totalistic |
| 2. Scope or Parties Involved | It has a narrow scope as it is restricted from one person to another | It takes place when delegation is made to all the employees at a particular level. |
| 3. Purpose | Its purpose is to lessen the burden of the superior. | Its purpose is to give greater autonomy (or freedom of action) to the lower levels |
