Hi, recognition, of how any requirement that enables the identification of an individual/department/group carries the risk of supporting blame. Whilst it's easy to lay fault at the feet of 'someone or something' it's rarely an effective way to resolve a situation for the better, prevent it from occurring again, it may also enable discrimination.
Expectation and accountability are explored nicely in this Practical Pre-School publication:
free sample pages and
Leadership and management in the Early Years on amazon.co.uk which also links responsibility, transparency, honesty and careful wording when it comes to data collection forms such as feedback systems, reporting and professional approachability
Hope this helps a little xx