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Apparently a page from an internal IBM training manual. Some further attempts at source it
I feel this way about things like companies, too. It must always be human beings that bear the personal responsibility for an organization’s crimes, not “the company” alone. When money can pay in lieu of personal responsibility, then there is no justice or accountability.
A computer can 100% be held accountable. Someone made the decision to put a computer in charge. That person is 100% responsible.