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Accountability is increasingly critical for individual managers, company directors and board members, as well as for organizational operations. Despite growing attention in the literature, accountability processes are generally poorly understood and under-researched. This paper seeks to clarify the concepts of responsibility and accountability, and show how they relate to each other. The Integrative Responsibility and Accountability Process Model proposed here integrates responsibility and accountability processes from the viewpoint of both accountor and accountee. It is intended to be applicable at both individual and group levels in organizational settings.