Dan Davies wrote a whole book on this topic, The Unaccountability Machine [1]. In it, he creates the concept of "accountability sinks": organisational structures or systems which abstract the source of a decision away from individuals so that no specific person can be held accountable.

Davies writes: "For an accountability sink to function, it has to break a link; it has to prevent the feedback of the person affected by the decision from affecting the operation of the system."

For a good short overview, see this piece by Mandy Brown: https://aworkinglibrary.com/writing/accountability-sinks

[1] https://press.uchicago.edu/ucp/books/book/chicago/U/bo252799...