The difference between Accountability and Responsibility

You can delegate responsibility, but you can’t delegate accountability to anyone.

If someone gives you a job to do, you can get someone else to do it, but you are still accountable to produce the results. If the job isn’t done right the only person to blame is you, because even though you’ve delegated the responsibility, you are still accountable.

http://www.personaldevelopmentplayground.com/blog/2007/07/07/the-difference-between-accountability-and-responsibility/
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Tạm dịch là:

• Responsibility: có trách nhiệm
• Accountability: chịu trách nhiệm sau cùng