Accountability is not the same as responsibility, which is a felt obligation to act within an organisation’s values (see Responsibility, page 68.) Being accountable means you can be called to answer for your own actions and, if you are a manager, for the outputs of your subordinates. The notion of a manager being accountable for his/her subordinates’ outputs may seem odd at first, but is logical when you consider that a manager determines the goals for those subordinates, monitors their work, and provides the resources they need to do their work. In an accountability-based company… • People understand what they and others are accountable for. • People get called to account if they do not meet expectations—there are consequences.