What is the most appropriate icon for user responsibilities/roles (a.k.a. 'charges')?
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In Windows the standard is an icon with multiple people on it like this from http://www.iconfinder.com/icondetails/49347/64/group_people_users_icon.
This search has other examples:
Determining a meaningful symbol for intangibles is usually the hardest to come up with in my experience of producing understandable logos that align with the company's brand. Icon making also shares this problem. It could just be me but I don't think a business man in a suit or a group of people is very telling of the idea of 'User Responsibilities' but somehow it works simply due to the ubiquitous installment of Windows so everyone is used to it. To me those icons depict the idea of 'User Accounts'. So imagine the confusion if the icon of people representing 'User Responsibilities' was next to another icon of people representing 'User Accounts'. I get the relation of using people with the term since we are usually referring to people in the context, but overdoing it, you'll end up with a bunch of people icons that will diminish the power of your meaning.
My suggestion would to you if you're really serious about it, would be to brainstorm what other things are related to responsibilities and continue digging deeper. Don't steer of course and stick to the original meaning, you'll find yourself with a very good icon that is universally understandable and a new confidence that you created something that the world can benefit from...
-- Or sell out and use a Windows icon. ;)