This chapter details how to design accountability frameworks by distinguishing vertical accountability for outcomes from horizontal accountability for service quality. It explains how to use matrices to map roles to results and eliminate governance gaps or overlaps.

By the end of this chapter, you'll be able to:
Before moving to the next chapter, ensure you can:
Apply these concepts to your own context:
1. **Think about a program failure you've observed.** Was accountability clear? Could you identify who was accountable for the failed result? What happened to them?
2. **Consider the difference between accountability and responsibility.** In your organization, are these often confused? What problems does confusion create?
3. **Examine a shared service in your organization.** Is horizontal accountability clear? Is there an SLA? What happens when the service underperforms?
4. **Analyze a multi-organization program you're familiar with.** Where are the accountability gaps? Where are the overlaps? How would you fix them?
5. **Think about consequences.** In your experience, do accountability arrangements actually have consequences? Or is accountability more rhetorical than real?