That is certainly the functionalist viewpoint. But I think it's generally wrong, and has nothing to do with whether we hold people accountable or not. But I would suggest that people's concept of accountability is often epistemically flawed. Like I don't think, in the vast majority of cases, a president of the US can be given credit for creating new jobs, or be blamed for jobs being lost. This is an example of where people tend to attribute accountability in a completely unjustified way, for example.

Whereas, functionalist thinking tends to not care much about that nuance.