Accountability is really a way to address liability. So long as people can sue and companies can pay out, or individuals can go to jail, there is always going to be a question of liability; and historically the courts have not looked kindly at those who throw their hands up in the air and say “I was just following orders from a human/entity”
Sort if like how one could be held liable for copyright infringement?
A huge component of compulsory (either by statute or de-facto as a result of adjacent statute, like mandatory insurance + requirements thereof) professional licensure is that if you follow the rules set by (some entity deputized by) government the government will in return never leave you holding the bag. The government gains partial control and the people under it's control get partial protection.
"oh I'm sorry your hospital burned down mr plantiff but the electrician was following his professional rules so his liability is capped at <small number> you'll just have to eat this one"
I would wager that a solid half if not more of the economy exists under some sort of arrangement like that.
>nd historically the courts have not looked
This is dependent on having a court system uncaptured by corruption. We're already seeing that large corporations in the "too big to fail" categories fall outside of government control. And in countries with bribing/lobbying legalized or ignored they have the funds to capture the courts.