Outsourcing of blame - as a Service. Where's my VC???
(Second thought - did they patent it? "A system and method for reallocating blame and responsibility for business related negative outcomes. The negative outcomes include a plurality of career limiting moves and hastily made decisions." ... )
http://exposingevilempire.com/accenture/bigtime-consulting2/
http://exposingevilempire.com/accenture/bigtime-consulting3/