As individuals, most of us prefer self-generated action steps, yet we often fail to take them because no outside force holds us to them. By holding a player accountable, the coach sets up an expectation. The call provides a deadline. In my own experience working with a coach, I have often done things on my list in the half-hour before my coaching call. Without the structure of coaching, I would let those things slide.
Players choose the steps they want to be held accountable for.
The coach provides an external expectation that those steps will be taken. Feedback from the coach takes many forms. The objective is to help the player evaluate the current reality without judgment or condemnation. Such non-judgmental directness requires deep rapport. It is part of what is.