responsibility，一般来讲翻译为职责或责任（哪位大牛分析一下这两者的区别）。
accountability，在原来的国标中翻译成可问责性，也有的翻译成可核查性，但是在此这样翻译有待商榷。
此外，在COBIT的管理指南中，有一个RACI图，R代表“负责”(负责执行任务的角色)，A代表“监控”（对任务负全责的角色），C代表“辅助”（提供信息辅助任务实施的角色），I代表“通告”（拥有既定特权，应及时得到通知的角色）。
个人建议。
The accountability is a term to describe when something went to wrong, who is the one we should blame. One can only be held accountable if the authority /power and resources are given but the job cannot be done properly.
If someone, for example a manager, is not offered any power and resource to finish a job, we can not blame anything to this guy. For instance, if a manager has no right to decide the price during a negotiation, and the negotiation leave him no time to ask her company, thus the order is lost, we should not blame him for not getting home an order.
Responsibility is something feeling from the bottom of your heart. If other department made something wrong, as a side viewer, you may feel guilty if you don’t tell them. In fact, this is not your job. We define this feeling “responsibility”
