From Elsmar Cove Quality Assurance and Business Standards Wiki
Holding an individual or group subject to blame or penalty for the results of specified tasks, functions or results. The risk can be that the individual or group, while having responsibility to make a contribution to the task or result, cannot control all of the factors affecting the outcome and may be blamed (or credited) undeservedly for effects of other factors
See also
SA8000 - social accountability standard for decent working conditions
Related Elsmar Cove Forum Accountability Discussion Threads
References