@Rob I agreed. But the root cause analysis should be done. Rigth now @Shilpa don't know the concept of Book Keeping, consider we hired Book Keeper for @Shilpa using service of good recruiter who understand our requirements. Still the question remain as it is.
How do you trust them that they made the right choice? Only answer is be conceptual and adopt model inside organization.
Responsibility = role is responsible for actually doing or completing the book keeping(Hired Guy)
Accountable = role is accountable for ensuring that the book keeping completed. Usually only one person.(Hired Guy ensures with CA, Accountant, Legal Expert etc...)
Consulted = role whose subject matter expertise is required in order to complete the book keeping.(Hired guy consult with CA, Accountant, Legal Expert etc...)
Informed = role that needs to be kept informed of the status of book keeping completion(Hired Guy to @Shilpa or may be someone from Administrative point of view)
In this way model can get help you to minimize the risk of making the right choice of book keeping and saving lot of time and energy.