An entrepreneur must accept being accountable for the failure of the company because the entrepreneur is

responsible for organizing the business.

Explanation:

Entrepreneurs tend to the people who had the most control over the resources owned by the companies. They have the most power to decide the decisions that will be taken by the company, and will reap the most benefits in case the company reach its goals.

But sometimes, situations become unpredictable and the plan can fail.

In such situations, Entrepreneurs have to also Take the most accountability to the failure. You can't give a person with the most power and the most benefit when the plan succed, but not made that person accountable when the plan fail.