Abstract: An accountability management system for determining an aggregate offset for each layer of a hierarchical network of an enterprise. The accountability management system includes an input processor and a processing engine. The hierarchical network with a plurality of nodes defining the enterprise is retrieved at the input processor. The plurality of nodes include sub-entities and locations, the plurality of nodes are interconnected in an order according to the enterprise, and each layer of the hierarchical network is allocated footprint from a next lower layer. Data sources are linked for the aggregate offset at bottom-most nodes in the hierarchical network. The footprint for the bottom most layer and each layer above the bottom most layer is determined. The aggregate offset for each layer of the hierarchical network for the enterprise. The aggregate offset is recalculated when any of the data sources change or the interrelationship between the nodes is changed.