Defining Accountability in a Network Society

Business Ethics Quarterly 17 (3):515-534 (2007)

This paper challenges some of the basic epistemological assumptions that underpin our current conceptions of accountability.Recent legislative developments like Sarbanes-Oxley attempt to enhance accountability in the business environment through the employment of checks and balances and the threat of individual liability. This kind of legalistic strategy still seems to assume the existence of an individual agent who employs moral principles to come to decisions in a deliberate, impartial manner. This paper will emphasize that moral decision-making often does not take place in this manner, but is rather a tacit process of sensing what the appropriate behavior would be. Accountability, both with respect to individuals and organizations, is less a matter of “accounting for” a set of concrete assets, than a question of being accountable to a set of internal and external stakeholders, or in terms of the tacit sense of moral propriety that develops among business associates and colleagues over time
Keywords Applied Philosophy  Business and Professional Ethics  Social Science
Categories (categorize this paper)
ISBN(s) 1052-150X
DOI 10.5840/beq200717335
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 43,049
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

Toward an Intermediate Position on Corporate Moral Personhood.Kevin Gibson - 2011 - Journal of Business Ethics 101 (S1):71-81.

Add more citations

Similar books and articles


Added to PP index

Total views
31 ( #272,010 of 2,260,175 )

Recent downloads (6 months)
2 ( #656,535 of 2,260,175 )

How can I increase my downloads?


My notes

Sign in to use this feature