In the scenario where David is given the Delegation of Authority by John and the company suffers loss, who is accountable?

In this scenario, John, who delegated the authority to David, retains a level of accountability due to his role in the decision-making process. When a person delegates authority, they are still responsible for ensuring that the individual they are delegating to is suitable for the role and that proper oversight and guidance are provided.

David assumes responsibility for the actions taken within the scope of the authority delegated to him. However, John cannot completely absolve himself of accountability just because he passed on authority. His decision to delegate influences how operations are run, and if mistakes happen, it reflects on both David and John as they both play significant roles in the situation leading to the loss.

Peter, as the CEO, has an overarching responsibility for the company's performance, but in this context, the focus is on the specific delegation of authority from John to David. Thus, John's initial decision to delegate authority, combined with David's actions under that delegation, makes them both accountable for the resulting loss.