Accountability vs. Responsibility in the Context of Organizational Scalability

I recently read a phrase in a book that has been clanging around in my head since I read it.  Since it was sticky I thought I would share here.  It said,

"You can delegate anything you would like, but you can never delegate the accountability for results." - Art of Scalability1

In my opinion, this means that with regards to scalability, if you are designing and managing an organization for growth it is crucial that the lines of not only responsibility are clear but also that the lines of accountability are clear.  The phrase, "The buck stops here," springs to mind.  Wherever the buck stops is where the accountability starts; a point often looked over by the delegators of responsibility.


1 - "The Art of Scalability", Michael T Fischer