The Necessity for Accountability A third reason for needing boards is that they provide for accountability. To be sure, some boards are so inbred with family members and close friends that issues of accountability are seldom if ever raised. Cronyism (“partiality to cronies … appointment of … hangers-on without regard to their qualifications”) must never be allowed to eclipse the fiduciary and mission responsibilities of a board. Such responsibilities include, but certainly are not limited to, the