In fast-growing businesses, leaders often find themselves in familiar territory: a project that should have been completed months ago remains stalled. When the team is asked what happened, there is no shortage of explanations — someone thought a colleague was taking the lead, or a task was assumed to be “shared.” The result is finger-pointing and frustration.
Having worked with over 100 leadership teams across Southeast Asia, Expert EOS Implementer Haraya Del Rosario Gust has seen this story play out many times. Before she even starts working with Leadership Teams, she asks them to rate the level of accountability in their business. Responses rarely exceed the midpoint on a 10-point scale. Even in leadership teams that understand they collectively own the outcomes of the business, when everyone is “responsible,” no one truly is. The absence of clear ownership doesn’t just delay projects — it erodes trust, saps morale, and inhibits growth.
The Accountability Problem
Conventional organizational charts typically list positions and reporting lines but rarely define who owns a function or outcome. As a result, teams often lack clarity about who is truly on point for crucial processes.
An Accountability Chart differs fundamentally from a traditional org chart: it clearly shows who is accountable for what, defines each person’s roles and responsibilities, and reveals any gaps in ownership. It is a foundational tool of the Entrepreneurial Operating System (EOS), an execution framework trusted by thousands of growth-oriented companies.
EOS practitioners emphasize that accountability begins with structure. Instead of mapping positions around existing people and titles, leaders first define the essential functions required to achieve the company’s vision over the next six to twelve months. Every business, regardless of size, has core functions such as sales and marketing, operations, and finance, in addition to leadership roles like the Integrator (who harmonizes functions) and often a Visionary (who sets direction). Early on, one individual may fill multiple roles, but each “seat” must have a single owner — shared accountability is explicitly avoided.
Building the Accountability Chart
Once the core functions are defined, the next step is to create “seats.” Each seat represents a business function rather than a person. Leaders then articulate around five key roles or responsibilities for each seat. For example, a sales and marketing seat might cover generating leads, managing the pipeline, closing deals, building brand awareness, and hitting revenue targets.
Each box on the Accountability Chart lists the function, the team member’s name, and up to five roles for which they are held accountable. This level of detail creates transparency and enables peers to know exactly who to approach for any given issue.
People are placed into seats using the “GWC” test — do they Get it, Want it, and have the Capacity to do it? This ensures individuals not only understand the job but are energized by it and have the skills and bandwidth to perform well. Only those who meet all three criteria are assigned to a seat; otherwise, leaders must reconsider fit or provide development opportunities.
One Person, One Seat
A central discipline of the Accountability Chart is that each function has just one owner. EOS emphasizes that when more than one person is accountable, in reality, no one is. The person responsible for a core function may delegate tasks but owns the outcome. Limiting each seat to a single owner eliminates ambiguity and fosters a culture of true ownership.
Another key principle is to think in terms of functions, not titles. Instead of equating responsibility with hierarchy or job titles, leaders focus on the actual work that must be done. This approach helps organizations avoid building structures around current personalities, enabling easier adaptation as they grow. Each team has only one manager, simplifying reporting lines and reinforcing accountability.
Beyond the Org Chart
Why invest time in building an Accountability Chart? The benefits go far beyond tidy boxes on a page. The chart provides company-wide visibility into everyone’s role and how it fits into the bigger picture. It enhances communication by making it clear who owns what and who to contact for guidance.
It improves cross-department collaboration by linking with other EOS tools, allowing leaders to assign tasks or solve issues by holding seat owners accountable. It helps identify capacity constraints and where new hires may be needed. Most importantly, it increases transparency around goals and how different functions interconnect. In short, the Accountability Chart isn’t just a diagram — it is an operating guide for how work really gets done.
Making It a Living Document
Effective Accountability Charts are dynamic. As the company evolves, leaders revisit the chart regularly — often quarterly — to adjust functions, roles, and assignments. When something doesn’t go as planned, teams consult the chart first to determine if structural changes are needed. This discipline ensures accountability evolves alongside growth.
Crafting a Culture of Ownership
Clarity of roles and responsibilities is a hallmark of top-performing organizations. By defining functions, assigning ownership, and documenting expectations, the EOS Accountability Chart transforms accountability from an abstract ideal into everyday practice. It reduces finger-pointing, accelerates decision-making, and fosters a culture where commitments are honored.