When something goes wrong, the question is not “Who is to blame?”, the question is “Where did our process break down that allowed this to happen? And, how do we prevent this future?”. Importantly, we must examine the role of luck in our positive outcomes. Did our process generate the good thing, or did we just get lucky? This is the opposite of resulting.
While we look to dysfunction within the process for poor results, that does not imply a lack of accountability. We are not creating an accountability sink with the process and the process is not a shield. Everyone involved in designing and implementing a process bears some level of accountability, naturally rising within the hierarchy of the system.