Accountability refers to the obligation a person, group, or organization assumes for the
execution of authority and/or the fulfillment of responsibility. This obligation includes the following:
 (i) answering—providing an explanation or justification—for the execution of that
 authority and/or fulfillment of that responsibility,
 (ii) reporting on the results of that execution and/or fulfillment, and
 (iii) assuming liability for those results.
Box 1: Accountability for performance.