I don't know of any good writeup on the side of blaming the individual. On the side of fixing the system, I think the canon would be to look at systems theory (at the more human centered flank, like Meadows). You can get to the same conclusion on administration theory from Deming and his following, or any of the X-safety groups, like work-safety, aviation-safety, nuclear-safety, etc.

What really confuses the discussion is that a well working system that deals with ethical failures does necessarily hold people personally accountable. But you can't fix it by focusing on the "holding people accountable" part, it never works. You have to focus on the "system" part.