Engineering needs to be embedded in a system that can handle the fact that engineers fail and still produce reliable and effective outputs. The primary purpose of management is making sure such as system exists and functions. Managers are the engineers of the entire meta-system, basically.
If management don't want to take responsibility, they could take a pay cut and give the money to the engineers.
Unironically, yes? Management is where the buck stops.
Yes, in fact the Captain is always responsible for literally everything that happens on the ship.