Effective leaders understand that beliefs drive people’s actions. Culture change involves getting people to adopt B2 beliefs about “how things are done around here.” An organization’s Cultural Beliefs statement describes its Culture of Accountability. A Culture of Accountability is a culture (C2) in which people take accountability to think and act (B2 and A2) in the manner necessary to achieve the needed result (R2). Creating clarity around the key Cultural Beliefs that need to shift will help accelerate the transition to a new culture and increase the likelihood of delivering desired results