Accountability is a vital component in any organization, ensuring that decisions have consequences and responsible parties can be held accountable. However, it appears that many organizations are developing "accountability sinks" – structures that absorb or obscure the consequences of a decision, making it difficult to identify those responsible. According to Dan Davies, author of "The Unaccountability Machine", these accountability sinks function by breaking links between those affected by decisions and the decision-makers.

Source: https://aworkinglibrary.com/writing/accountability-sinks