She accepts backup just the same (5)

I believe the answer is:

madam

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'she' is the definition.
Both the definition and answer are singular nouns.
Perhaps you can see a link between them that I don't see?

I cannot understand how the rest of the clue works.

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(Other definitions for madam that I've seen before include "How one may address a woman" , "Conceited girl (colloq.)" , "Stuck-up girl" , "Make wildly happy" , "Woman with status - girl with bad manners" .)

I've seen this clue in the Evening Standard.

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