Blame has at least two very bad consequences. The first is bitterness. Both the person who thought up the idea and the ones who went along with it will be bitter if blame is cast. The person who thought up the idea will be bitter at being blamed, and the other people will be bitter that their time or money has been wasted. The second bad consequence is the tendency to stop initiating new ideas if there is a risk that you will be blamed if the idea does not work out. Either way, the company loses.
The best plan is to resolve to be equally responsible for all decisions, good or bad, no matter who originally came up with the idea. That way no one will become bitter and the ideas for new decisions will keep coming.
Loren L McCann, CPA, MS (Tax)