Who is accountable for creating a valuable, useful Increment every Sprint?

According to the Scrum Guide, the Scrum Team consists of one Scrum Master, one Product Owner, and Developers. The entire Scrum Team is accountable for creating a valuable, useful Increment every Sprint1. The Increment is a concrete step toward achieving the Product Goal, and it must meet the Definition of Done and be usable by the stakeholders1. The Product Owner is accountable for maximizing the value of the product and the work of the Developers1. The Scrum Master is accountable for establishing Scrum as defined in the Scrum Guide, helping everyone understand Scrum theory and practice, and removing impediments to the Scrum Team’s progress1. The Developers areaccountable for creating any aspect of a usable Increment each Sprint1. All three roles must collaborate and coordinate their efforts to deliver the best possible product2.