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<p>Given the continued number and impact of governance and accountability failures, improving accountability and accountability systems is receiving increased attention. Instead of improving accountability <i>systems</i>, we examine the role a <i>virtue of accountability</i> can play in developing accountable <i>individuals</i>, and we provide an integrated analysis of the virtue of accountability’s prominent role and place in moral relationships, moral theory, and moral action. Individuals with a virtue of accountability <i>internalize</i> accountability, voluntarily embrace moral obligations to others, and welcome being accountable. We posit that developing a virtue of accountability can help individuals resolve the tension between self-interested autonomy and others-interested accountability in <i>moral relationships</i> by providing them with a moral mindset to willingly use their autonomy to fulfill responsibilities to others accountably. We theoretically consider the importance of accountability as a <i>moral virtue</i> using Adam Smith’s moral principles and the concept of <i>imago Dei</i>. We conceptually examine the virtue of accountability’s role in and impact on <i>moral action</i> by integrating virtue ethics theory with models of moral action and theories of intrinsic motivation, and we consider implications of our work for research, education, and practice. Crucially, the virtue of accountability makes important contributions to the richness and depth of business and accounting ethics by bringing attention to the role of accountability and moral motivation.</p>

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Examining the Importance of Accountability as a Virtue

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年1月21日

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  • Martin Stuebs,
  • J. Owen Brown,
  • Daniel Shallcross

摘要

Given the continued number and impact of governance and accountability failures, improving accountability and accountability systems is receiving increased attention. Instead of improving accountability systems, we examine the role a virtue of accountability can play in developing accountable individuals, and we provide an integrated analysis of the virtue of accountability’s prominent role and place in moral relationships, moral theory, and moral action. Individuals with a virtue of accountability internalize accountability, voluntarily embrace moral obligations to others, and welcome being accountable. We posit that developing a virtue of accountability can help individuals resolve the tension between self-interested autonomy and others-interested accountability in moral relationships by providing them with a moral mindset to willingly use their autonomy to fulfill responsibilities to others accountably. We theoretically consider the importance of accountability as a moral virtue using Adam Smith’s moral principles and the concept of imago Dei. We conceptually examine the virtue of accountability’s role in and impact on moral action by integrating virtue ethics theory with models of moral action and theories of intrinsic motivation, and we consider implications of our work for research, education, and practice. Crucially, the virtue of accountability makes important contributions to the richness and depth of business and accounting ethics by bringing attention to the role of accountability and moral motivation.