Decision rights specify who is authorised to make a particular decision, within what boundaries and using what information. They also identify who must be consulted, when a decision must be escalated and where responsibility for carrying it out sits.
Authority to decide is not the same as performing the work or being consulted about it. Nor should accountability be assigned without the authority, information and resources needed to influence the outcome.
Placing decision rights close to the work can improve speed, judgement and learning—but only when people are capable of exercising them and can see the consequences. Otherwise, apparent delegation conceals decisions still controlled elsewhere.