Blame it forward

In anticipating failure in poor decision making, especially at the managment level, by preparing in advance a third party to hold responsible and thus avoid accountablity.

CEO: If these third quarter projections turn out to be as bogus as you think, the board will have my ass.

CFO: Maybe we can blame it forward.

CEO: Good thinking. Don't they have a new Director over
at accounting? She's only been on the job a few months.

CFO: Sounds good, I'll set that up. Wanna get a drink?