A newly appointed Scrum Master is told by his head of engineering that his mandate is to "enforce the process" and to escalate the names of people who do not follow it. How should he understand his accountability?

Professional Scrum Master I, objective 2. Developing people and teams easy

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The options

Correct He is accountable for establishing Scrum by helping everyone understand Scrum theory and practice, inside the team and in the organisation

Correct. Establishing Scrum is done through understanding — a true leader who serves — and that is a different mechanism from enforcement, with different results.

Not correct He is accountable for compliance, and escalation is the tool the Guide gives him for it

Wrong. The Guide gives the Scrum Master no disciplinary tool at all; a team that follows Scrum because it is policed is not being transparent about anything.

Not correct He is accountable only for the events, so anything outside an event is not his concern

Wrong, and it is a tidy misreading. Ensuring the events happen is one bullet in a much longer list that includes coaching, impediments and the organisation itself.

Not correct He is accountable for whatever his head of engineering defines, since the organisation employs him

Wrong. The organisation decides many things about the role's context, but it does not get to redefine an accountability the framework states — and part of his job is teaching it that.

Why

Servant leadership is not a personality note in the Guide, it is the mechanism. Enforcement produces the appearance of Scrum — attended events, tidy boards — while the honesty that makes empiricism work quietly disappears, because nobody reports a problem to someone who escalates names. A Scrum Master establishes Scrum by making people understand why each part exists, and a Scrum Master's first organisational student is often his own manager.

Where this comes from

Cited
Scrum Guide section Scrum Master
What it says
The Scrum Master is accountable for establishing Scrum as defined in the Scrum Guide.

Practise this

Reading one question is not practice. The trainer will draw a set from objective 2 and space the ones you get wrong.

Practise Professional Scrum Master I

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