I still think there is some difference in kind, not just degree: A human operational exec at least has to engage with the workers personally, witness the conditions they are working in, is exposed to complaints, etc. Even the most uncaring foreman is therefore forced into a position where he is subjected to accountability. He also has personal contact with the upper layer and can pass on that accountability to his higher-ups.
In contrast, a software layer is physically unable to hear complaints and to pass them back up the chain. Because it's not a human, it cannot take accountability itself - however, it can still give higher-ups plausible deniability about "not having known" about problems. (A knock-on effect is also that it will prevent workers from even attempting to communicate the problem, because no one wants to talk to a wall)
Therefore it creates an accountability sink where there was none in the old structure.
(None in theory at least, of course there were enough other ways to be shielded from accountability even before computers)
