What Would Senior Management's Role Be in Relation to the Question

What would senior management's role be in relation to the question "Whom do we blame if an IT initiative fails?"

A) Decide which IT capabilities should be provided centrally and which should be developed by individual businesses
B) Decided which features are needed on the basis of their costs and benefits
C) Lead the decision making on the trade-offs between security and privacy on one hand and convenience on the other
D) Assign a business executive to be accountable for every IT project,and monitor business metrics