What the article describes seems like a parallel concept (and an important one.) I wouldn't call them Accountability Sinks, though, as they seem more like Accountability Avoiders. Here are things we might think of as sinks in the real world:
- "Sin Eaters"
- Corporations, especially companies that are spun off and take on all the debt of the original company
- Voluntary stool pigeons (in criminal organizations, etc.)
"The biggest loss of all, though, is a necessary one: the myth that anything but a for-profit corporation is the right way to organize a company."
Alternatively, we could have these companies turned into research organizations run by the government and funded by taxes they way most research (e.g. pharmaceuticals) should be. There's more than one way to get good research done, and having it public removes many strange incentives and conflicts of interest.
- "Sin Eaters"
- Corporations, especially companies that are spun off and take on all the debt of the original company
- Voluntary stool pigeons (in criminal organizations, etc.)
- Certain religious martyrs