60 percent of executives
use AI in decision making.
5 percent say
they manage it well.
Deloitte 2026 Global Human Capital Trends.
Over 9,000 leaders.
89 countries.
Deloitte attributes those 55 points
to accountability.
The report is right
about the size of it.
The discussion around the report
goes further.
The tipping point they name
is the first serious failure
with no clear owner.
Everyone asks who is responsible.
Nobody answers.
That silence is not
a communications problem.
It is the org chart
becoming visible.
The fix they propose
is a role called system steward.
Someone who sets the boundaries up front.
Someone who audits the outcomes after.
Someone who handles the exceptions.
Someone who knows when the model drifts
and when to take the wheel.
That is four jobs
described as one person.
They do not belong
to one seat.
Setting the boundary
is authorization.
Handling the exception
is judgment.
One happens months
before the model runs.
The other happens
with a person in front of you.
The Governance Owner names
what the system is authorized to do.
The Decision Owner holds
the call the system cannot.
The Handoff between them
is where the accountability trail builds.
Collapse both into one steward
and the shrug comes back.
Somebody was assigned.
They were assigned to a boundary
set in a meeting they barely remember
and a decision landing right now.
The Accountability Gap™ (TAG™)
does not close by naming a role.
It closes by naming two.
You already know which one
your institution actually filled.
Almost everyone has a decision maker.
Almost nobody has the seat above it.
Which one is missing
from your charter?
Mo Johnson, MD MBA is a cardiothoracic surgeon and the founder of GPe Research. He created The Accountability Gap™ (TAG™), which names the moment the AI stops and the named owner starts. MedicoVigilance™ covers clinical AI. FinVigilance™ covers financial AI. Field Notes are short dispatches from the accountability frontier, published at tagframework.com.
Follow the work on LinkedIn: linkedin.com/in/mo-johnson