From Just Culture: Balancing Safety and Accountability:

“When it comes to fulfilling the duties of your job, you are accountable to, but responsible for

In hierarchical organizational terms, you are accountable up, but responsible down.

…If your job makes you responsible for a number of things, then you might be held accountable for not living up to that responsibility.”

I think this book is aimed at decision-makers in organizations where the health of people are at stake – hospitals, mines, aviation industry, etc.

But some of the themes around accountability, responsibility and organizational culture seem to apply to any organization.