The most central arguments of the book regarding how individuals and organizations should work to get results revolve around this theme. The authors contend that people tend to view accountability as negative, something people only talk about when they want to figure out who is responsible when things go wrong. The authors argue that this approach tends to contribute to a victim mentality because workers who see accountability in terms of finding blame are likely to develop strategies, like concealing problems and finger-pointing, that avoid being held accountable.

Consequently, staying Above The Line is first about transforming one’s understanding of accountability. The authors strive to recast accountability as a positive attribute seen in effective individuals and organizations, from Jack Welch and General Electric to middle-school-age conflict coaches. Their definition further reconceptualizes accountability as a personal choice, which contrasts with a typical view of it as something that is imposed from elsewhere when mistakes are discovered.

For the authors, taking accountability is deeply connected to people’s ability to recognize ownership. The authors suggest indirectly suggest taking ownership means treating something with care as though the person owns it.