Do your own research about the difference between responsibility and accountability. It is true that top managers

a$.$ May never be held legally accountable for decisions and actions taken by staff within the role responsibilities of the staff member

b$.$ Always remain accountable for all decisions and actions taken by staff within the role responsibilities of the staff member

c$.$ Sometimes remain accountable for all decisions and actions taken by staff within the role responsibilities of the staff member

d$.$ Are only accountable for their chin decisions and actions not for those of staff members

e$.$ Who are too busy may delegate their accountability to staff