To understand horizontal accountability (HA), it is easier to begin with its absence. When there is little or no horizontal accountability in an organization, people tend to engage in blame, finger pointing, passing the buck and conflict avoidance. To the degree that these are present in an organization, horizontal accountability doesn’t exist.
Most organizations have strong vertical accountability. That is, accountability to management and the chain of command, but that tends to ensure compliance rather than commitment and goal focus. It also does little to address the flow of communication and interaction between those who do the work.
Horizontal accountability can be defined as the degree to which people communicate across the organization, problem solve with all employees and teams, and build accountability for superior outcomes. Horizontal accountability creates trust between employees and management.