In most contemporary analyses of responsibility, attention has been directed exclusively to the specific conditions that must be met by the presumed responsible agent in order to be able to account for her actions. More attention needs to be paid, however, to the dynamics between the presumed responsible party and those who judge her responsible. Specifically, the standard approach pays little attention to the status of the party positioned to hold another responsible relative to that of the party from whom an account is expected. This oversight is problematic, because, depending on the practices associated with holding a person responsible, individuals may be sanctioned in ways that are quite harsh. This chapter expands an analysis of moral responsibility as a form of accountability to attend to these dynamics of power. While ascriptions of responsibility remain expectations that an account be forthcoming from the actor, this is too myopic a picture.