IT is a pretty broad category, but let's break it down into a few smaller categories:
Hardware Developers, including firmware
Software Developers including OS and Network
Administrators of Software and OS and Network
Management for Suppliers who release, maintain, and support Products
Management of Users who Approve, Purchase, and Manage those who use the Hardware, OSs and Software
We already have a case where Developers and Administrators are held accountable to their Management if they don't follow Management's processes and directions.
Developers of hardware may have little to no ability to upgrade or make significant updates to a product once it's released. Their products are often used well beyond their expected life. And unlike software, hardware is not generally something that can be made and distributed for free, so most often the hardware is going to come from some company or business entity, and what happens once that entity no longest exists.
Software including OSs will often have updates but these updates often require downtime to apply and often a cost associated with the purchase of updates, as well similar risks of a company going out of business. Unlike hardware, there are many applications that are available for free with no warranty or support.
Administrators would be a logical place but having done support for far too many years I have lost count of the times I have had a secretary or someone else call because their Admin was on vacation or out sick, etc... and they needed help doing something. I have also been an Admin and provided management with a set of options with costs and benefits for different things and they may often choose a cheaper option knowing the risks. So, while you could hold administrators to a higher standard you would also need to ensure they had more power and/or some way to indemnify themselves when overruled or someone else makes changes they didn't approve, etc...
This leaves us with Managers who already are held accountable, via Higher Management and/or owners or Government.