It is useful to clarify some terms to avoid confusion.

Direct supervision occurs when you are involved in or close to the process and are in a position to intervene. Delegation with direct supervision is focused on tasks.

Indirect supervision occurs when you are not involved in the process. You are not able to intervene. With this approach you delegate responsibility but not accountability. It requires checks and measures to ensure quality. This is a similar approach to that of a superintendent managing their accountabilities through pharmacists and technicians.

Responsibility and accountability are often used interchangeably but they are different. Someone who is responsible is charged with doing a task. More than one person can be responsible. The person who is accountable is where the buck stops. Only one person can be accountable for a task.

For example, a superintendent pharmacist will be accountable for writing standard operating procedures (SOPs). They might delegate the responsibility to research and write these, especially in a larger organisation, but they must sign them off. They cannot delegate the accountability. The responsible pharmacist is accountable for ensuring that individuals in the teams they work with are competent to do the roles required of them and that they work within the limits of their competence and that SOPs are followed. 

Pharmacy technicians will be responsible for supervising other staff to ensure that they are working within SOPs and the limits of their competence on a day-by-day basis. If they choose to work outside their level of competence or the boundaries of authority set by the SOPs and the responsible pharmacist, or knowingly allow others to do so, or do so by failing to supervise them properly, they become accountable for their actions. If the responsible pharmacist or superintendent pharmacist allows this situation to continue, knowingly or due to a lack of supervision, they will also be accountable for failures in their roles.

This example hopefully demonstrates how responsibilities might flow through an organisation, while accountabilities are fixed.