Some of the seminal works on accountability as applied to systems and particularly the business world, are the works from Gerald M. Weinberg.

"Are Your Lights On?" - https://www.goodreads.com/book/show/1044831.Are_Your_Lights_...

"The Secrets of Consulting" - https://www.goodreads.com/book/show/566213.The_Secrets_of_Co...

"More Secrets of Consulting" - https://www.goodreads.com/book/show/714345.More_Secrets_of_C...