The first question executives ask about C2O is always the same: “How do we maintain accountability?” In a world of SOX compliance, regulatory requirements, and board oversight, someone must ultimately be responsible. This concern is valid, and C2O addresses it elegantly through hybrid governance.
Separating WHO from HOW
The key insight is that accountability and collaboration serve different purposes and operate at different levels. RACI answers WHO is accountable—the executive who signs off, faces the board, and appears on the compliance document. C2O answers HOW the work gets done—who drives execution, contributes expertise, and enables with resources.
This separation resolves the notorious RACI confusion between Responsible and Accountable. The RACI Accountable maintains veto power at phase gates, ensuring compliance and strategic alignment. The C2O Drive has full operational authority within each phase, ensuring rapid execution without constant escalation.
Real-World Application
Consider a regulated AI implementation in healthcare. The Chief Medical Officer is RACI Accountable for patient safety and regulatory compliance. But the actual work happens through C2O:
- Product managers Drive the Discover phase, identifying use cases
- Clinical experts Drive Decide, evaluating medical validity
- Engineers Drive Build, developing the solution
- Operations Drives Run, maintaining the system
- Change management Drives Adopt, ensuring clinical integration
At each phase gate, the CMO reviews and approves, but day-to-day decisions flow smoothly without escalation. The CMO maintains accountability without becoming a bottleneck.
The Matrix Organization Solution
This hybrid model finally solves the matrix organization challenge. Formal reporting lines remain clear through RACI. Dotted-line collaboration becomes explicit through C2O. A cybersecurity expert might report to the CISO (RACI) but Contribute to multiple project teams (C2O) with clear expectations for each engagement.
Rules of Engagement
Success requires clear boundaries documented in the Pre-emptive Ownership Pact (POP):
- Use RACI for: Formal sign-offs, audit trails, regulatory compliance, crisis response
- Use C2O for: Innovation projects, cross-functional initiatives, AI programs, transformation efforts
- Escalation triggers: Only when phase outcomes are threatened, not for daily decisions
- Review cadence: Weekly for Contributors, phase-gates for Accountable
Organizations using this hybrid report that it actually strengthens governance by making both accountability and contribution explicit. Clarity reduces conflicts, speeds decisions, and creates the flexibility needed for innovation within necessary constraints.