English to Spanish Bus/Financial Management Organisational performance

The context requires both terms to be translated differently.
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CONTEXT:
"2.3 Accountability and Responsibility
[...]
The importance of the concepts of Accountability and Responsibility was recognised at least 50 years ago (e.g. Sarasohn & Protzman, 1948, SS II.) Yoshikazu Tsuda (personal communication) distinguishes as follows: _Accountability_ relates to being chraged with ensuring that certain outcomes are achieved; and _Responsibility_ to being charged with carrying out certain tasks. The types of measrues that managers need to monitor of report relate directly to their areas of accountability and responsibility.

Top management of an organization will have wide accountability in relation to performance. They will 'operationalise' their accountability through the designation of specific responsibilities and delegation of appropriate authority. Senior management will retain specific responsibilities that they will personally execute; in large organisations, there are significant differences between their accountabilities and their responsibilities. For people without management responsibilities working within the organisation, accountability and responsibility overlap to the point of being largely indistinguishable."
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Type of document: A paper on the application of statistics to measure organisational performance.
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I found some entries using "SEarch Glossaries" and "KudoZ Search" but none made a distinction between the two.
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Thanks for your help