"I saw that the slave master [See Appendix .] will have to answer for the soul of his slave whom he has kept in ignorance; and the sins of the slave will be visited upon the master. God cannot take to heaven the slave who has been kept in ignorance and degradation, knowing nothing of God or the Bible, fearing nothing but his master's lash, and holding a lower position than the brutes. But He does the best thing for him that a compassionate God can do. He permits him to be as if he had not been, while the master must endure the seven last plagues and then come up in the second resurrection and suffer the second, most awful death. Then the justice of God will be satisfied. EW 276.1"
"And that servant, which knew his lord’s will, and prepared not himself, neither did according to his will, shall be beaten with many stripes."
The EGW passage directly applies the principle of accountability for those in positions of authority who fail to properly instruct and care for those under their charge, mirroring the principle in Luke 12:47 regarding servants who know their master's will but disobey.