The article discusses the concept of 'accountability sinks' in organizations, where decisions are made in a way that prevents those affected by the decision from providing feedback, making it difficult to hold anyone accountable. This can happen when decisions are made by distant leaders or through complex systems, breaking the link between the decision-maker and the person affected. The article also explores the idea that accountability requires both the power to change a decision and an understanding of how that power is used. The concept of accountability sinks is related to the idea of 'skin in the game', where decision-makers are not directly affected by the consequences of their decisions.