"There’s no accountability. All I get is excuses." Clearly they didn't change everything. Given that statement, they failed to change the CEO's understanding

"There’s no accountability. All I get is excuses." Clearly they didn't change everything. Given that statement, they failed to change the CEO's understanding of his role to becoming a servant leader vs. 'managing' a bunch of peons. If he's still walking around trying to tack accountability on anyone but himself at that point, he's the source of the problem and needs to fire himself.