Understanding Responsible vs Accountable in the RACI Model

In a roles and responsibilities matrix, the same person can be both responsible and accountable for a task, however, not everyone responsible for a task can be held accountable. This is because while there might be several people responsible for a task (such as members of a team), only one individual can be accountable to sign off tasks, approve decisions and be responsible for deliverables. The one who is accountable is not only charged with the successful execution of the task but is also answerable in case there is a failure to provide deliverables on time.

Source: What Is a RACI Matrix? Here's Everything You Need To Know - SlideModel