Most advice about holding people accountable quickly moves to progressive guidance. Set the expectation, document the gap, escalate to discipline. The mechanics are not wrong. They are just second, and when a leader reaches for them first they usually do not work.
They don’t work because accountability is not perceived the same way by everyone. The same conversation, using the same words, can be help for one employee and a threat for another. The difference is whether that employee trusts me, and that needs to happen long before I sit down with potential progressive discipline.
If they do not trust me, accountability is not a correction. It is the first step in getting rid of them, and that is how they will hear it no matter how carefully I say it. Once someone believes I am building a case, nothing useful happens after that. They stop listening for what needs to change and start thinking about their defense.