Please compare and contrast "accountability" and "responsibility".
Responsibility without accountability is that it's your job to make sure something gets done but you don't face any real consequences for not doing it.
Accountability without responsibility is "being the final desk." Leadership is usually in this position where they aren't responsible for designing the product but they are accountable if it doesn't happen and they miss targets.
* You should only be accountable for what you are responsible for.
* You should only be responsible for what you have control of.
Bad managers hate this structure because in makes them accountable for themselves and their subordinates and prevents deflection of blame to low level employees.