Consider, if it is found that salmonella contaminated the spinach of a local farm, I want it recalled and for better systems in place to catch contamination. I don't want to find the farmer that was responsible for the acre of land that introduced the contaminant.
I think this idea flows from some thought that people will put more effort into things that they think they could be held accountable for. In reality, that just isn't the case. People will instead stall and stall on things they think they could be held accountable on if things go south.
From my vantage, that style of "accountability" just leads to more and more red tape as you do what you can to line item identify who could have prevented something. That is not productive.