Every organization says it values accountability. Far fewer actually have it, and the difference almost always traces back to whether leadership models it first or simply expects it from everyone else.
A policy on accountability changes nothing if the leader who wrote it does not visibly hold themselves to the same standard. Employees watch what leadership does when things go wrong far more closely than they read what leadership writes when things are going well.
Nothing undermines an accountability culture faster than watching a leader miss a commitment without consequence while an employee faces real consequences for the same thing. Even when the intention is not to play favorites, the perception of a double standard spreads quickly and is difficult to walk back.
Genuine accountability means owning the outcome, not just documenting the effort that went into trying. A leader who says we did everything we could when a result fell short, without examining what could have been done differently, is modeling excuse making rather than accountability, regardless of intent.
Start every retrospective, whether a project review or a leadership meeting, by naming what you personally could have done better before asking the same of anyone else. Make your own commitments visible, and follow up on them publicly when they are met or missed.
Accountability is contagious, but only downward from leadership. Teams rarely hold a higher standard than the leader modeling it for them.