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The entire Scrum team is accountable for creating a valuable, useful increment every sprint.
According to the Scrum Guide: Developers are accountable for creating a usable, “Done” Increment every Sprint. The Product Owner is accountable for maximizing the value of the product resulting from the work of the Scrum Team. The Scrum Team as a whole collaborates to deliver value, but the accountability for creating the Increment specifically lies with the Developers.