Define accountability versus responsibility. Provide some general examples. In simple terms, accountability refers to being answerable to a higher authority and responsibility is having to do with a sense of duty. In nursing, responsibility is defined as the "reliability, dependability, and the obligation to accomplish work. Responsibility also includes each person's obligation to perform at an acceptable level, the level that the person has been educated." (Kelly-Heidenthal, 2003, p. 268)

Accountability is the ability and willingness to assume responsibility for ones’ actions and accepting the consequences of one's behavior.” (Kozier, Erb, Blais, Wilkinson; AddisonWesley)

Accountability is a legal obligation. In health care it is also an ethical and moral responsibility. Within the realm of professional accountability, there are many factors. Professional accountability applies to everyone involved in health care.

You may transfer responsibility to another person but will continue to remain accountable for those tasks. This is called delegating. ANA defines nursing delegation as transferring the responsibility of performing a nursing activity to another person while retaining accountability for the outcome (ANA/NCSBN, 2006);

A professional nurse has the responsibility to practice within his/her scope of care, calling upon his/her knowledge and skills to make decisions in the best interest of the patient. Assuming responsibility for one’s own nursing practice is the most important. Being accountable for doing something involves both task - responsibility for doing it and being held responsible for doing it by another - what we might call answerability to someone for it.

The level of responsibility and accountability depends on professional levels. The supervisor's responsibility includes holding the subordinate answerable for a failure to perform