Responsibility and accountability are easy. The difficult part sometimes is letting go of the authority to do the job. This means that you clearly define the role of the manager, tell him or her what you expect, let him do his job, don't try to manage the people who report to him, and track the results. Feedback is critical...both positive and negative. Sometimes employees try to do an end run around their manager and come to you. You can't let this happen. You have to send the employee back to his manager.
If you are doing this, give yourself two pats on the back. If you are not, then make a commitment to yourself to do this.