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Artificial intelligence is becoming embedded in precision agriculture through data-intensive monitoring, predictive models, digital platforms, advisory systems, robotics, and automated machinery. These arrangements complicate accountability because consequential outputs may result from interactions among data providers, model developers, platform operators, advisors, machinery manufacturers, system integrators, service providers, and farm operators rather than from a single actor or technical component. This article proposes a conceptual accountability framework for examining AI liability issues across agricultural AI systems without treating accountability mapping as a substitute for legal interpretation. The framework begins with agricultural use-case definition and stakeholder-role mapping, then examines data-level duties concerning quality, provenance, access, control, privacy, cybersecurity, and governance. It further maps model-level responsibilities for documentation, validation, robustness, bias assessment, explainability, uncertainty communication, and drift monitoring. Platform and advisory layers are addressed through governance, interface design, monitoring, escalation, human review, professional interpretation, and farmer-autonomy requirements. Machinery, automation, and operational risks are incorporated through control-system responsibilities, sensor-to-actuator traceability, supervisory control, fail-safe design, maintenance, incident reporting, and operational boundaries. The framework also identifies liability gaps created by fragmented evidence, unclear validation ownership, platform ambiguity, ineffective human oversight, and incomplete traceability. Its contribution is a structured method for clarifying responsibility pathways, evidence needs, decision boundaries, and governance gaps across interconnected agricultural AI layers. The framework is conceptual and does not determine legal liability, establish compliance, certify safety, allocate blame, or demonstrate deployment readiness.