  These four barriers, Nissenbaum holds, stand in the way of a “culture of accountability” that is aimed at maintaining clear lines of accountability. Such a culture fosters a strong sense of responsibility as a virtue to be encouraged and everyone connected to an outcome of particular actions is answerable for it. Accountability, according to Nissenbaum, is different from liability. Liability is about looking for a person to blame and to compensate for damages suffered after the event. Once that person has been found, others can be let ‘off the hook’, which may encourage people to look for excuses, such as blaming the computer. Accountability, however, applies to all those involved. It requires a particular kind of organizational context, one in which answerability works to entice people to pay greater attention to system safety, reliability and sound design, in order to establish a culture of accountability. An organization that places less value on accountability and that has little regards for responsibilities in organizing their production processes is more likely to allow their technological products to become incomprehensible. Nissenbaum’s analysis illustrates that our practices of holding someone responsible - the established ways of holding people to account and of conveying expectations about duties and obligations - are continuously changing and negotiated, partly as a response to the introduction of new technologies (see also Noorman 2012). 