The accountability paradox arises not only from excessive accountability intensity and an imbalance in its components but also from the conflicting expectations imposed by diverse accountability. Chapter 6 scrutinizes the conflicts between hierarchical and horizontal accountability. This chapter delves into the conflicts between process-based accountability and outcome-based accountability within the Chinese bureaucracy. In addition, it examines the fault-tolerance mechanism, an innovative institution initiated by the Chinese government to reconcile the collision between process-based and outcome-based accountability and therefore to attenuate the accountability paradox.