In addressing the shortcomings of existing schemata for classifying and depicting accountability relationships, a matrix is proposed based on criteria espoused by category theorists. The matrix's utility in highlighting the mutual and self accountabilities of organizations and their constituents in meeting their role/task, legal/ethical and moral responsibilities is demonstrated by focusing on accountability relationships affecting the operator of a privately operated prison. The matrix is intended to generalize to identifying a wide range of accountability pressures and relationships that individuals, groups and organizations are subject to in trying to meet their various obligations.