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Home » The Accountability Key » 2W. Vertical Management 1.0 vs. Matrix Management 2.0 Accountability Summary
| VM 1.0/MM 1.0 Accountability | MM 2.0 Accountability |
| Individual accountability only (or in some cases there is no accountability) | Organizational, team, and individual accountability |
| Optimizes the parts (individuals and functions) | Optimizes the whole |
| Based on authority | Does not require authority |
| Reactive | Proactive |
| After the fact | Before action is taken |
| Conditional | Unconditional |
| Doesn’t matter how you achieve your accountability | Conditions on how accountability is achieved are effectiveness, efficiency, and building organizational relationships |
| No overlap | Overlap required to create alignment |
| No shared accountability | Accountability is shared |
| Accountability is aligned with goals down through the vertical organization | Accountability is aligned with goals decomposed down through the horizontal organization |
| Leaders valued based on span of control | Leaders and professionals valued based on span of accountability |
| Performance plan | Portfolio of accountability |
