Two classes of problems that accountability cannot fix
Coordination challenges. If the problem occurs at the interface of multiple teams, a higher-order supervisor needs to be responsible for addressing the coordination challenge (not one of the teams).
Miscalibrated risk models. Think OceanGate scandal: Stockton Rush's model of risk was fatally wrong, which means that despite being maximally accountable (the captain), problems still occurred.
Double binds (resilience engineering): Occurs when a single component needs to satisfy conflicting or even opposing demands.