I think you are only partially right. Accountability is a must. If you heard Gannon go off on the Raiders on Sirius, I know where you're coming from. However, I disagree with the top-on-down mentality. Ultimately the accountability rests solely on the players on the field. If they play badly, then it is because of their lack of effort, focus and preparedness. If they false start is it the Owner's fault? When they allow 80 yard runs is it the GM's fault? The answer to each is a clear NO. It is the player or players on the field that screw-up and lose games.
That said, it IS the responsibility of the coaches and managers to either get the players to play well and play smart, or to make the tough decisions to eliminate the deadwood and get players who give 100% all the time and don't make dumb mistakes. And, where's the leadership on the field with this team? You can't honestly expect a rookie QB to earn the right to be the leader in his 1st season. That's what this Bills team really is missing. Veteran leadership from guys that won't put up with losing.
If Marrone is worth anything, which I believe he is, he and Whaley need to get rid of the older players who are willing to take losing and replace them with veteran leadership. If this alone is accomplished this offseason, the young guys will be fine, including Manuel.