Recognize that accountability is not a negative word and that few things destroy morale faster than failing to recognize your top achievers.
It’s not kind to your top performers to fail to reward them while failing to discipline your bottom performers. See: Be kind, not nice.
High performers love accountability. They want to be recognized and rewarded for their efforts, and they want to be continually improving. The best way to hire and retain the best people is to hold everyone accountable. A sure-fire way to lose your top performers to disengagement or attrition is to fail to hold everyone accountable.