The concept of accountability sinks is critically examined in contexts such as solo non-stop sailing and organizational structures in companies. In solo sailing, individuals are left with no one to blame but themselves, fostering a unique mindset that emphasizes accountability. In corporate environments, especially in larger organizations, formal structures often obscure accountability, leading to situations where individuals may overlook their responsibilities due to misaligned incentives. Historical examples, including unethical actions during the Holocaust, are invoked to discuss the importance of recognizing current accountability systems and their implications.