The Possibilities of Accountability

Roberts · Voice & Silence · Accounting, Organizations and Society · 1991 · Open access

A foundational theoretical paper that reconceives accountability as a relational dynamic between an account-giver and a recipient, rather than a mechanism for assigning fault. Roberts distinguishes two forms: individualising accountability (hierarchical, disciplinary, which isolates and silences) and socialising accountability (dialogic, relational, which enables honest account-giving and collective learning). The paper is the intellectual origin of the argument that accountability and psychological safety are not opposites but mutually dependent — genuine accountability requires the relational conditions in which honest speech is possible. Directly relevant to the PS literature's treatment of voice, silence, and the interpersonal conditions for learning.

Roberts, J. (1991) 'The possibilities of accountability', Accounting, Organizations and Society, 16(4), pp. 355–368.

Neighbours (12)

• Psychological Safety and Learning Behavior in Work Teams (paper)
• Calculus of Voice
• Accountability
• Accountability: The Neglected Social Context of Judgment and Choice (paper)
• Leadership Behavior and Employee Voice: Is the Door Really Open? (paper)
• Organizational Silence: A Barrier to Change and Development in a Pluralistic World (paper)
• The Criminalization of Human Error in Aviation and Healthcare: A Review (paper)
• A Question of Trust (paper)
• Blametropism
• Just Culture
• Learning from Error
• Barriers to PS