Of course they aren't going to actually suffer any consequences. We all know that's not how this works, which is exactly why it's so risible. But something reasonable and totally under their own control is to not brag about holding themselves accountable when they know nothing will happen.

It's basically making the layoff about themselves, rather than the poor sods who just lost their jobs. (There's some other common patterns in that vein too, e.g. "this is the hardest decision I've ever had to do".)

If you want to acknowledge being at fault, that's totally fine. Just write the facts. The over-hiring was a mistake, and you're the one who made that decision. Don't dress it up into a personal journey of failure and redemption.

Yes. It’s when (some) CEOs try to use this as just another brand building opportunity that it draws my ire.

How is saying "accountability rests with me as the CEO" different from saying that they're the one who made the decision? Is that really dressing it up? Or just saying the same thing with different words? It really seems like you have a different definition of "accountability" than other people.

I think it’s you how’s confused about the words involved here. For example you switch between the concepts “take responsibility” and “be accountable” as if they were the same thing. They’re not.

The dictionary definition of "accountable" is this: "required or expected to justify actions or decisions; responsible"