Assigns accountability based on the assumption: “everyone is accountable for this”. Following this assumption we could set, for instance, KPIs for agility in each element of the business, make it part of the mission or assign accountability for agility to every employee.
Facing accelerated change this “top down” approach makes a business too slow to recognize and cope with changes either taking place or foreseen.
Requires to assign accountability for revenue to those units, which are directly responsible for that flow, to put priority on revenue generating units. Each of these units is accountable to lead its ecosystem to reach its own revenue goal.
Like manufacturing, finance, H.R., IT, R&D, …
These units contribute by assisting revenue generating units to achieve their goals, with initiatives specifically designed for that unit.