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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.

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