Basis

Delegation

Decentralization

Definition

It refers to the instrument of responsibility and authority from a superior to his subordinate. Thus, it is individual

It refers to the delegation of authority to a lower level in the organization, thus it is totality. 

Scope

It is restricted from one person to another person.

It takes place when delegation is made to all the employees at a number of levels.

Control

The person who delegates authority keeps the power to control with himself.

Control to exercise in a general manner. The authority to control may also be delegated to the lower levels.

Compulsion

Delegation is compulsory if an executive wants to get the help of others in things done.

Decentralization is optional; management may not find it necessary to decentralize authority.

Relationship

Delegation establishes superior subordinate relationship.

Decentralization is a step towards certain of semi autonomous units.