I disagree. The main point of this line is not about what to do _after_ a mistake (assign blame, punish, etc), but rather about setting up the correct incentives _before_ anything happens so that a mistake is less likely.
When you're accountable you suddenly have skin in the game, so you'll be more careful about whatever you're doing.
When you're accountable you suddenly have skin in the game, so you'll be more careful about whatever you're doing.