Accountability and auditing are well defined and objective due to transparency and abundance of information by alignment to the values. The cost of failure is distributed across usage of the accountable departments or processes. This is like dynamic insurance; the network absorbs the immediate cost of failure, but the price is paid for over time by the stake-holders of the systems accountable for it.
Accountability does not necessarily fall on to a human role, it could be the failure of a procedure or hardware device. The results of assessing accountability could be regional, global, domain-specific or general, physical or virtual etc.
In the case that the information available is insufficient to determine how the cost of failure should be allocated, a process of arbitration needs to be initiated.