Leadership of any sort—political, moral, religious, or managerial—is about leveraging the potential of all available ideas, resources, and people to create something greater than either the leader or the followers can do separately. 

LEAD, as well as being a powerful verb, is an acronym for the four cornerstones of effective managerial leadership:  Leverage, Engagement, Alignment and Development. 

Accountability is a key attribute of LEAD—one that influences the types of leverage required:  authority together with trust.  In business and management, leveraging is best accomplished by fully engaging the minds and the hearts of the people you are leading.  This requires attending to the psychological contract between employer and employee.  It also requires aligning people’s thinking and actions, which involves setting context, getting process accountabilities clear, and developing the capabilities of all resources—especially human resources—to their full potential.