Means being answerable to others for the actions of oneself or others under one’s care. Employees are accountable to managers / supervisors for performing work agreed, and results achieved. In turn, directors and managers are accountable to owners and shareholders for duties which have been assigned to them. However, directors and managers are not only accountable for duties which have been assigned to them, but are also accountable for the actions of their subordinates, (ie employees further down the chain of command). Businesses are also accountable to other key stakeholders for their actions. Much of this accountability is enforced by law.