What values are being ignored by Karan while delegating the task

Karan, marketing manager in a company, selling correction pens, was asked to achieve a target of selling 50000 pens per annum. He delegated the task to deputy sales manager without giving him the authority to change the rates of pen.
(i) Who will be held responsible, if the target would not be accomplished on time?
(ii) What values are being ignored by Karan while delegating the task.

(i) Karan would be held responsible as he delegated the responsibility without giving the authority.
(ii) Values ignored by Karan are
(a) Proper delegation of authority
(b) Responsible behaviour