Managers often ask how to hold their employees accountable. This is a difficult question to answer, because one of the biggest variables is your organizational culture. Some cultures support their people when it comes to accountability issues, while others cast blame.
If your culture is focused on learning and growth, you tend to tie accountability with learning and professional development. For example, if Sarah misses an important deadline, the manager will discuss what happened to create that result. It’s likely that Sarah had a good reason but didn’t communicate it ahead of time.