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Synonyms

Liability

Definition

Accountability generally refers to the process whereby party “A” (the accountor) evaluates the contribution that party “B” (the accountee) made to a consequence; where appropriate, the accountor calls on the accountee to account for the consequence, and for how this consequence came about, and applies appropriate accountability responses. One can call this external accountability.

Self-accountability, a special case of accountability, involves the self-evaluation of behavior and its consequence(s), and any voluntary changes to behavior. Individuals or entities may self-administer or seek rewards, elicit feedback, or self-correct behavior based on progress toward goal attainment.

In addition to these basic definitions, there are six other definitions that relate to the accountability phenomenon:

  • Accountability exchangemeans the specific situation where an accountee is being held accountable by an accountor, or where an accountee holds himself/herself...

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References and Readings

  • Bergsteiner, H. (2012). Accountability theory meets accountability practice. London: Emerald.

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  • Curtis, G. (2008). The financial crisis and the collapse of ethical behavior: White Paper No. 44, Pittsburg, PA: Greycourt & Co. Accessed on July 11, 2011 at: http://www.greycourt.com/whitepapers/WhitePaper044-FinancialCrisis.pdf

  • Koniak, S. P. (1996). Law and ethics in a world of rights and unsuitable wrongs. Canadian Journal of Law and Jurisprudence, 9(1), 11–32.

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  • Romano, R. (2005). The Sarbanes-Oxley Act and the making of quack corporate governance. The Yale Law Journal, 114, 1521.

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  • Schlenker, B. R. (1997). Personal responsibility: Applications of the triangle model. In L. L. Cummings & B. Staw (Eds.), Research in organizational behavior (Vol. 19, pp. 241–301). Greenwich, CT: JAI Press.

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Correspondence to Harald Bergsteiner .

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© 2013 Springer-Verlag Berlin Heidelberg

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Bergsteiner, H. (2013). Accountability. In: Idowu, S.O., Capaldi, N., Zu, L., Gupta, A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28036-8_693

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  • DOI: https://doi.org/10.1007/978-3-642-28036-8_693

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-28035-1

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