a child who belligerently refuses to obey his or her parents is to be put to death, under Torah, by all the men of the city together. Deuteronomy 21:18-21
that does sound like accountability.
and then you have this,
Jonah 4:11
And should I not pity Nineveh, that great city, in which are more than one hundred and twenty thousand persons who cannot discern between their right hand and their left—and much livestock?
which kind of sounds like not accountable, but they are still to be pitied, and can still be saved..