The Product Owner
The Product Owner is accountable for maximizing the value of the product resulting from the work of the Scrum Team. This includes developing and communicating the Product Goal, creating and communicating Product Backlog items, ordering them, and ensuring the Product Backlog is transparent, visible and understood. The Product Owner may delegate this work but remains accountable for it.
For the Product Owner to succeed, the whole organization must respect their decisions, expressed through the content and ordering of the Product Backlog, and those decisions are visible in that ordering rather than hidden in side conversations.
The Scrum Master
The Scrum Master is accountable for establishing Scrum as defined in the Scrum Guide, by helping everyone understand its theory and practice. They serve the Scrum Team by coaching in self-management and cross-functionality, helping focus on creating high-value Increments, and removing impediments. They serve the Product Owner by helping find techniques for effective Product Goal definition and Product Backlog management, and helping stakeholders understand and interact with the Product Backlog.
They also serve the organization by leading, training and coaching it in its Scrum adoption, and planning and advising on Scrum implementations. This is a broad, service-oriented accountability that touches the team, the Product Owner, and the wider organization simultaneously.
The Developers
Developers are the people in the Scrum Team who are committed to creating any aspect of a usable Increment each Sprint. They are accountable for creating a plan for the Sprint (the Sprint Backlog), instilling quality by adhering to the Definition of Done, adapting their plan daily toward the Sprint Goal, and holding each other accountable as professionals.
The Scrum Guide deliberately avoids naming specific job titles or skills for Developers, since the composition of skills needed varies by product; the accountability is about what the group does together, not what any one specialist's job title is.
How the three accountabilities interact
None of the three accountabilities has authority over how the others do their job: the Product Owner does not tell Developers how to build something, the Scrum Master does not decide what gets built, and the Developers do not override the Product Owner's ordering of the backlog. This separation is what allows self-management within the team while still having clear accountability for value, process and delivery.
In practice, the accountabilities are enforced socially rather than through org-chart authority, which is exactly why the Scrum Master's coaching role matters so much; without it, informal power dynamics tend to reassert traditional hierarchy inside the team.
- Product Owner: accountable for value and the Product Backlog
- Scrum Master: accountable for establishing Scrum and team effectiveness
- Developers: accountable for the Sprint Backlog, quality and the Increment
- No accountability has command authority over the other two
Anti-patterns
A Scrum Master acting like a manager, a Product Owner who is only a proxy for someone else's decisions, or Developers who wait to be told what to do instead of self-managing, are the three most common ways these accountabilities collapse back into a traditional hierarchy. Each one quietly defeats the purpose of the framework, even if all three events and artifacts are still technically in place.
Frequently asked questions
Why does the Scrum Guide say accountabilities instead of roles?
The 2020 Scrum Guide deliberately shifted from 'roles' to 'accountabilities' to emphasize what each person is answerable for rather than a fixed job description or title, since the actual skills and titles within a Scrum Team can vary widely by product and organization.
Is a Scrum Master also a Developer?
Not usually, though the Scrum Guide allows a Scrum Master to also serve as a Developer if the work genuinely fits within the Sprint capacity and does not create a conflict with their coaching and facilitation duties. It is uncommon in practice because the accountabilities pull in different directions.
How many people are on a Scrum Team?
The Scrum Guide recommends Scrum Teams be small enough to remain nimble and large enough to complete significant work, typically 10 or fewer people total, including the Product Owner and Scrum Master, though it does not mandate an exact number.
Can one person be both Product Owner and Scrum Master?
The Scrum Guide does not explicitly forbid it, but it is widely discouraged in practice because the two accountabilities pull in different directions: one is focused on maximizing product value and making prioritization calls, the other on serving the team and protecting the process, and combining them creates a conflict of interest.
