(Hopefully this is just the begining of a campaign to make the managment "accountable"........funny, haven't heard that term used as much lately!!!)
Management will never put themselves in a position that they will ever admit accountability or liability. They have too many spin doctors to turn things around and make themselves look like the poor innocent party who tried everything in their power to be reasonable with its workforce and the various unions.
The term accountability only comes out of the closet when an employee makes a GENUINE mistake in their duties, and the manager is there in the office with the QPPM Vol 2 in hand and asking questions as to whether every letter in the document has been followed in the order set out. If not, then that employee is accountable for their actions and counselled accordingly.
If a manager makes a poor decision against advice given to them (because they knew better) and it all goes pear-shaped, it again falls on the subordinates for not following procedures, or for not coming up with one that would pull the manager's backside out of the fire.