In most project management approaches, the difference between responsibility or accountability doesn't have to do with consequences, it has to do with separatin

In most project management approaches, the difference between responsibility or accountability doesn't have to do with consequences, it has to do with separating out the person responsible for actually completing the work from the person who is accountable for making sure it happens, even if they aren't the one doing it themselves. Once a company gets big enough that people have teams, its not unreasonable for a senior level manager to delegate a task to someone to get done. The CEO doesn't need to be involved in the details of who they delegate it to, or how that person does it, they just need to be sure that the work is going to get done. If they micromanaged to that level it would get annoying fast.