The growing use of automated decision-making (ADM) systems in the public sector and the need to control these has raised many legal questions in academic research and in policymaking. One of the timely means of legal control is accountability, which traditionally includes the ability to impose sanctions on the violator as one dimension. Even though many risks regarding the use of ADM have been noted and there is a common will to promote the safety of these systems, the relevance (...) of the safety research has been discussed little in this context. In this article, I evaluate regulating accountability over the use of ADM in the public sector in relation to the findings of safety research. I conducted the study by focusing on ongoing regulatory projects regarding ADM, the Finnish ADM legislation draft and the EU proposal for the AI Act. The critical question raised in the article is what the role of sanctions is. I ask if official accountability could mean more of an opportunity to learn from mistakes, share knowledge and compensate for harm instead of control via sanctions. (shrink)

The ever-increasing application of algorithms to decision-making in a range of social contexts has prompted demands for algorithmic accountability. Accountable decision-makers must provide their decision-subjects with justifications for their automated system’s outputs, but what kinds of broader principles should we expect such justifications to appeal to? Drawing from political philosophy, I present an account of algorithmic accountability in terms of the democratic ideal of ‘public reason’. I argue that situating demands for algorithmic accountability within this justificatory framework (...) enables us to better articulate their purpose and assess the adequacy of efforts toward them. (shrink)

I shall present a problem about accountability, and its solution by Strawson’s ‘Freedom and Resentment’. Some readers of this don’t see it as a profound contribution to moral philosophy, and I want to help them. It may be helpful to follow up Strawson’s gracefully written discussion with a more staccato presentation. My treatment will also be angled somewhat differently from his, so that its lights and shadows will fall with a certain difference, which may make it serviceable even to (...) the converted. Also, I shall point to some disputable things in ‘Freedom and Resentment’, and offer repairs. So I wrote in the first published version of this paper. I wanted not only to be useful to others but also to elicit Strawson’s certificate of approval; and that hope was realized. In his ‘Reply’ Strawson wrote: ‘Bennett in the first eleven sections of his essay sets out and elaborates the essence of my position with such thorough and sympathetic understanding as to leave me little to say.’ I also tried, unsuccessfully, to analyse with more precision Strawson’s concept of reactive attitude, and to explore the extent of and reasons for the incompatibility between reactive attitudes and the objective attitude. I hoped that the display of my failures would induce Strawson to tackle the problems himself, with more success. No such luck! He wrote: ‘Bennett seeks . . . to produce a tighter and more unified organisation of the phenomena . . . than I achieved in “Freedom and Resentment”’, but he did not return to the fray. On the contrary: ‘It does not seem to me to matter if a strict definition [of ‘reactive’] is not to be had’; and he said nothing about reasons for the reactive/objective conflict. In the present version of the paper, I expound ‘Freedom and Resentment’ much as before. Since my attempts to tighten and deepen the theory failed to hook Strawson, and are not of much intrinsic interest, I now omit them. I shall, however, add an application of the doctrines of ‘Freedom and Resentment’ to the most basic philosophical question regarding punishment.. (shrink)

Recent work in moral philosophy has emphasized the foundational role played by interpersonal accountability in the analysis of moral concepts such as moral right and wrong, moral obligation and duty, blameworthiness, and moral responsibility (Darwall 2006; 2013a; 2013b). Extending this framework to the field of moral psychology, we hypothesize that our moral attitudes, emotions, and motives are also best understood as based in accountability. Drawing on a large body of empirical evidence, we argue that the implicit aim of (...) the central moral motives and emotions is to hold people - whether oneself or others - accountable for compliance with the demands of morality. Moral condemnation is based in a motive to get perpetrators to hold themselves accountable for their wrongdoing, not, as is commonly supposed, a mere retributive motive to make perpetrators suffer (�2). And moral conscience is based in a genuine motive to hold oneself accountable for behaving in accordance with moral demands, not, as is commonly supposed, a mere egoistic motive to appear moral to others (�3). The accountability-based theory of the moral motives and emotions we offer provides better explanations of the extant empirical data than any of the major alternative theories of moral motivation. Moreover, conceiving of moral psychology in this way gives us a new and illuminating perspective on what makes morality distinctive: its essential connection to our practice of holding one another accountable (�4). (shrink)

ABSTRACT:Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, (...) we critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives. (shrink)

Joseph Raz's 'normal justification thesis' is that the normal way of justifying someone's claim to authority over another person is that the latter would comply better with the reasons that apply to him anyway were he to treat the former's directives as authoritative. Darwall argues that this provides 'reasons of the wrong kind' for authority. He turns then to Raz's claim that the fact that treating someone as an authority would enable one to comply better with reasons that apply to (...) him anyway can ground the claim that the putative authority's directives provide 'pre-emptive' and 'exclusionary reasons' for acting. Raz is right that authoritative directives create such reasons, but that is because genuine authority entails accountability for compliance. Practical authority is internal to the concepts of authority and legitimate demand, and the pre-emptive and exclusionary character of reasons created by legitimate demands cannot be understood independently of their second-personal character. (shrink)

Recently T. M. Scanlon and others have advanced an ostensibly comprehensive theory of moral responsibility—a theory of both being responsible and being held responsible—that best accounts for our moral practices. I argue that both aspects of the Scanlonian theory fail this test. A truly comprehensive theory must incorporate and explain three distinct conceptions of responsibility—attributability, answerability, and accountability—and the Scanlonian view conflates the first two and ignores the importance of the third. To illustrate what a truly comprehensive theory might (...) look like, I investigate what it would say about the difficult case of the psychopath. (shrink)

It has been argued that we cannot be morally responsible in the sense required to deserve blame or punishment if the world is deterministic, but still morally responsible in the sense of being apt targets for moral criticism. Desert-entailing moral responsibility is supposed to be more freedom-demanding than other kinds of responsibility, since it justifies subjecting people to blame and punishments, is nonconsequentialist, and has been shown by thought experiments to be incompatible with determinism. In this paper, I will show (...) that all these arguments can be resisted. (shrink)

An essential requirement for increasing human confidence in computer systems is knowing an event’s origin. Therefore, it is necessary to have an efficient method to record such information. It is especially challenging in robotics, where unexpected behaviours can have unpredictable consequences, endangering the interests of people or even their safety. Furthermore, to analyse an incident’s cause or anticipate future behaviours, we must identify the events that cause a specific action. Although it is common to use logging systems for such purposes, (...) issues such as partial recording of events, unhelpful data or the impact on robot performance suggest conceiving new accountability solutions that assist when determining the responsible entities or the provenance of specific information. This paper presents a general-purpose approach to developing an accountability system for autonomous robots. It consists of four main components: a system event logger, a message producer, a distributed event streaming platform and a database. Our proposal is completely decoupled from the monitored system and allows real-time analysis, improving flexibility, besides system protection and transparency. Finally, the need to reduce the impact of the audit process and logging tasks on robot performance has promoted the development of different assessment scenarios to determine the best strategy for providing accounting services. (shrink)

We develop a model of ideals-based accountability which we have witnessed at work in several long-thriving family businesses. The owners and managers of these firms eschew individualism and materiality in the pursuit of ethical ideals such as supporting democracy and bettering the human condition. Although accountability is to these ideals, not for outcomes such as profitability or even reputation, IBA has resulted in outstanding reputations for some firms. We characterize IBA according to its missions, leadership, culture, and stakeholder (...) relationships. We also contrast it with traditional forms of accountability and differentiate IBA from related stakeholder, stewardship, and CSR perspectives. Finally, we examine its manifestations within five long-lived family enterprises, in the process generating propositions to advance the concept. (shrink)

Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to (...) the needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent accountability tools (AA 1000). (shrink)

Whistleblowing (WB) is the practice of reporting immoral or illegal behavior by members of a legitimate organization with privileged access to information concerning an alleged wrongdoing within that organization. A common critique of WB draws on its supposed consequence of generating a climate of mutual distrust. This wariness is heightened in the case of external WB, which may lead to weakening public trust in an organization by diminishing its credibility. Accordingly, even the defenders of WB have presented it as an (...) individual conscientious extrema ratio; the justification of WB as a dutiful practice has lost plausibility. Contrary to this view, we present WB as a specific instance of institutional and individual moral duties of public accountability in nonideal conditions. WB is thus justified as a dutiful corrective practice within a general normative theory of institutions because it qualifies the individual and institutional moral demands attached to rule-governed institutional roles. (shrink)

In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to (...) examine these issues. In this respect we draw on primary sources found in library archives in Spain and Argentina. Our focal case refers to the contract signed and executed between the South Sea Company and Captain José de Salinas (1731–1735) to walk 408 Negroes from Buenos Aires to Potosí and sell them en route or at destination. Drawing on this evidence, we examine how bring about unethical conduct featured by increasingly risky business practices, and how eroding trust conditions lead to only summary record-keeping and delayed reporting. In turn, diminished accountability further undermined trust. Our findings have implications for further research in this area as well as for contemporary cases of accounting failures. (shrink)

Although scholars have thoroughly assessed American Evangelical Protestants’ beliefs about government intervention in addressing socioeconomic stratification and racial discrimination, they have paid considerably less attention to interpretations of health care reform. Especially important is that American Evangelicalism in recent years has incorporated personal accountability in such a way that makes this group distinctive when considering social responsibility toward others. Whereas earlier Evangelicals were instrumental in furthering the social gospel, American Evangelicals today prioritize matters of personal accountability ahead of (...) social action. The cultural toolkit available to Evangelicals includes a rationale for caring for others, but an emphasis on personal accountability shapes how they evaluate government health care interventions. This paper employs qualitative methods to understand how Evangelicals link such individualism with strategies for caring for others in the context of health care. The findings suggest that Evangelicals emphasize personal accountability, especially when evaluating government programs. However, personal accountability is accompanied by a conflicting ethical responsibility to provide care to others. The priority given to personal accountability or an ethic of care, however, varies according to the situational context or social location of white Evangelicals. These findings may be helpful in framing future health policies to draw Evangelical support. (shrink)

In the late 1990s, Mexican feminists mobilized transnationally to demand state accountability for the feminicidios of women in Ciudad Juarez. Feminicidio refers to the misogynous killing of women and the state’s complicity in this violence by tolerating it with impunity. Drawing on debates of the Mexican Federal Congress and interviews with feminist state and non-state actors, I examine feminist legislators’ response to transnational activism, which was to pass the “General Law on Women’s Access to a Life Free of Violence” (...) and to create the penal-type code of feminicidio, which includes provisions to punish negligent state actors. These laws make the state a target of its own punitive power. To pass these acts, feminist legislators faced resistance from male legislators and the Federal Executive. I build on feminist institutionalism to theorize this resistance as gendered. Gendered state resistance was pervasive because feminist legislators practiced accountability by identifying the complicity of state institutions, including Congress, in perpetuating feminicidio. As part of the process, they built alliances with other female legislators and framed their arguments with notions of modern statehood. Although this framing strategy resulted in innovative legal change, I interrogate the assumption that modernity is the solution to feminicidio, because it can lead gendered state resistance to manifest as a simulation of accountability. (shrink)

A longstanding problem in the teacher workforce, internationally and in the UK, is the continuing and substantial numbers of qualified teachers who leave the profession within five years. This paper uses data collected from a survey to the last five years of teacher education graduates of UCL Institute of Education (IOE) in London, to explore what originally motivated them to teach, and the reasons why they have left or may consider leaving in the future. We discovered that despite claiming to (...) be aware of the challenges of workload before entering teaching, workload was the most frequently cited reason for having left, or for leaving in the future. The data spoke to the reality of teaching being worse than expected, and the nature (rather than the quantity) of the workload, linked to notions of performativity and accountability, being a crucial factor. This paper draws on a substantial new source of data and explores reasons for leaving in the context of reported initial motivation of individuals who have left teaching, individuals who are planning to leave and individuals who are planning to stay in teaching. (shrink)

The book covers such topics as social-emotional learning (SEL) within the context of programs, standards, usage in school accountability, assessments, equity, strategies, culture, and distance learning.

This paper focuses on the debate between Jonathan Dancy and Brad Hooker regarding the validity of moral particularism and investigates whether both philosophers have overlooked any important factors in their discussions. According to Jonathan Dancy’s ideas of particularism, morality which encompasses our moral thought, judgment, and the possibility of moral distinctions, is independent of the codification of moral principles. He appeals to holism in the theory of reasons to defend his belief that the same property or feature that is a (...) reason in one case can count morally for or against action in different circumstances. Hooker, on the other hand, takes issue with Dancy’s account by suggesting that moral particularism is socially impractical, and Dancy’s provision of premises ought to be overwhelmingly plausible. Hooker argues that moral particularism fails to provide the moral assurance that is required of a shared commitment to morality that brings about mutually beneficial practices that we can generalize in consideration of the features of contexts in which they take place within the specification of reason(s) for belief and action. By comparing Hooker’s example involving theoretical particularist Patty and the Rossian generalist Gerry with Dancy’s rebuttal, this paper propounds that Dancy and Hooker both insufficiently address the conceptual relation between moral obligation and accountability within the moral domain. Morality as accountability does not exclusively relate to the valuable consequences of creating and following rules and principles. Rather, it entails our obligations conceptually to hold ourselves mutually accountable if and only if there are existing general rules and principles that are also accessible to all members within the community bounded by such common moral knowledge. (shrink)

The discretionary powers of welfare state professionals are in tension with the requirements of the democratic Rechtsstaat. Extensive use of discretion can threaten the principles of the rule of law and relinquish democratic control over the implementation of laws and policies. These two tensions are in principle ineradicable. But does this also mean that they are impossible to come to grips with? Are there measures that may ease these tensions? We introduce an understanding of discretion that adds an epistemic dimension (...) (discretion as a mode of reasoning) to the common structural understanding of discretion (an area of judgment and decision). Accordingly we distinguish between structural and epistemic measures of accountability. The aim of the former is to constrain discretionary spaces or the behaviour within them while the aim of the latter is to improve the quality of discretionary reasoning. The focus in this article is on epistemic measures that are internally related to the main characteristic of accountability, namely justified use of discretionary power. (shrink)

Social media is changing social accountability practices. The release of the Panama Papers on April 3, 2016 by the International Consortium of Investigative Journalists (ICIJ) unleashed a tsunami of over 5 million tweets decrying corrupt politicians and tax-avoiding business elites, calling for policy change from governments, and demanding accountability from corporate and private tax avoiders. The current study uses 297,000+ original English-language geo-codable tweets with the hashtags #PanamaGate, #PanamaPapers, or #PanamaLeaks to examine the trajectory of Twitter-based social (...) class='Hi'>accountability conversations and the potential for the emergence of a longer-term social accountability user network. We propose that it is the combination of financial inscriptions and evaluative ethical utterances that incite and sustain social accountability conversations and social accountability networks. Financial inscriptions simultaneously remind audiences of both the information event that fomented the initial public reaction and the monetary magnitude of the event. Value-based ethical messaging, in turn, enunciates an ethical stance that simultaneously evaluates existing practices and emphasizes the need for accountability. It is the combining of these two types of messaging that helps to construct and sustain a normative narrative about social accountability. The results illustrate how the repetition and re-working of these two forms of messaging facilitated the construction of a normative narrative that coalesced into a social accountability network which persisted beyond the initial Panama Paper information event and which was re-activated in 2017 when the ICIJ published the Paradise Papers. (shrink)

What is responsible agency? I want to consider two perspectives we might take in thinking about responsibility, what we might call an inner and an outer perspective. The inner perspective is that of the agent herself, involving her having and exercising (or failing to exercise) certain agential capacities and so choosing and controlling her actions. The outer perspective is that from which we assess someone’s conduct and—crucially—her will as a matter of holding her to account. In each case, responsibility is (...) always to a certain set of norms. From the internal perspective, these are norms that are binding on her (or to which she binds herself); from the outer perspective these are norms in terms of which we assess her and so to which we hold her. -/- My aim in this paper is to argue that the inner perspective does not have priority over the outer perspective and thus that the theoretical approach is mistaken: our ability, prominent from the inner perspective, to take responsibility and so to hold ourselves accountable is not intelligible apart from our having a place in a broader community in which others hold us accountable. This idea, of course, is familiar to readers of Strawson’s “Freedom and Resentment.” However, unlike Strawson, I do not think this implies that the outer perspective is prior to the inner, for ultimately I think we cannot make sense of an agent’s being properly held accountable unless he can take responsibility for his actions in a way that ultimately presupposes his freedom. This is not something I can argue here; rather, my claim will be that we cannot understand an agent’s being accountable as depending simply on the agent herself; rather, accountable agency depends on capacities that are essentially social. (shrink)

“Chiaroscuro” is a art technique that makes use of light and shade to suggest depth and solidity on a flat surface. I argue that the standards regarding accountability in the second edition of the Core Competencies for Healthcare Ethics Consultation , are chiaroscuro, because, despite the offered lists of competencies, it is very difficult to imagine how consultants might be held accountable to such standards. It is not clear to which of the many suggested standards a consultant should be (...) held accountable, and even if one stipulates that only the tabulated competencies are meant as standards, the vague wording makes it hard to know how a consultant might fail to meet the standards or perform excellently. In addition, because terms such as “ethics” and “ethical” are not defined in the document, we are left with no way to determine whether consultants have made appropriate recommendations. The document is useful as a point of discussion, but not yet ready to serve as a tool for holding practitioners accountable. (shrink)

Climate change is a unique ethical problem. The individual actions of virtually everyone in the world contribute to climate change, which risk causing great harm, especially in the future. We are all complicit in causing this harm. In most cases, complicity implies accountability: one deserves blame or punishment, he becomes a legitimate subject of reactive attitudes, or he owes compensation. I argue that individuals are not accountable in these ways for their complicity in causing climate change. Rather, our moral (...) accountability flows directly to our political and collective responsibility. A morally decent person living in a developed, carbon-based society has no moral obligation to change the way she lives, but we all have strong moral duties to pressure our governments to enact effective policies to limit carbon emissions. (shrink)

While organizations today make extensive use of complex algorithms, the notion of algorithmic accountability remains an elusive ideal due to the opacity and fluidity of algorithms. In this article, we develop a framework for managing algorithmic accountability that highlights three interrelated dimensions: reputational concerns, engagement strategies, and discourse principles. The framework clarifies that accountability processes for algorithms are driven by reputational concerns about the epistemic setup, opacity, and outcomes of algorithms; that the way in which organizations practically (...) engage with emergent expectations about algorithms may be manipulative, adaptive, or moral; and that when accountability relationships are heavily burdened by the opacity and fluidity of complex algorithmic systems, the emphasis of engagement should shift to a rational communication process through which a continuous and tentative assessment of the development, workings, and consequences of algorithms can be achieved over time. The degree to which such engagement is, in fact, rational can be assessed based on four discourse-ethical principles of participation, comprehension, multivocality, and responsiveness. We conclude that the framework may help organizations and their environments to jointly work toward greater accountability for complex algorithms. It may further help organizations in reputational positioning surrounding accountability issues. The discourse-ethical principles introduced in this article are meant to elevate these positioning contests to extend beyond mere adaption or compliance and help guide organizations to find moral and forward-looking solutions to accountability issues. (shrink)

알래스데어 매킨타이어는 인간의 텔로스를 미래의 어느 시점에서 실현될 수 있는 목표로 특정하는 대신에 인생 전체의 특수한 형식으로 파악한다. 그에게 텔로스란 좋은 삶이고, 좋은 삶이란 다시 선을 체계적으로 탐구하고 추구하는 삶이다. 이렇게 말하는 목적론은 선과 텔로스를 내용상으로 규정하지 않기 때문에 종종 공허하다는 비난에 직면한다. 나는 이러한 비난에 맞서 삶의 방향 상실과 의미 상실의 문화에서 매킨타이어의 목적론은 비록 느슨할지언정 다원주의적 현실을 반영하면서 실질적인 실천적 지침을 제공한다고 주장한다. 이를 위해서 그의 덕론과 해명 책임(accountability)에 의거하여 그의 목적론을 체계적으로 확립할 것이다. 결과적으로 그에게 텔로스를 (...) 올바르게 향해 나가는 삶이란 정의, 용기, 진실성, 지적 덕, 자기-지식, 전통에 대한 감각, 지조와 자아통합성과 같은 덕의 활동으로 이루어질 뿐만 아니라 남들 앞에서 좋은 이유로 해명할 수 있는 좋은 행위로 채워진 도덕적 삶이기도 함을 밝힐 것이다. (shrink)

The question of the political potential possessed by the philosophies of the Vienna Circle is complex for more than one reason. It is so partly due to the politically heterogeneous membership of the Circle, partly due to the difficult if not extreme political circumstances under which they had to operate, and partly due to the variable meanings of the parameter "political," some of which are and some of which are not compatible with, in turn, variable versions of the doctrine of (...) the value-neutrality of science. For instance, philosophies of science may steadfastly be standing guard against pseudo-scientific nonsense being paraded as worthy of credence in public discourse, this concern for intellectual hygene... (shrink)

Within churches, congregational health and well-being require not only efficient church leadership, but also prudent church management. Good leadership structures influence governance and ministry tasks, and the awareness of accountability is a vital concept within organisations. It shapes the entire managerial progression influencing values, objectives and practices. This article reports on a study to establish the understanding of ministerial accountability in the New Prophetic Pentecostal churches. Findings reveal a unique understanding of leaders’ personal accountability, communal and cultural (...) ministry practices and public accountability towards the broader community. This article speaks to the normative task of the Church and creates a new reflection on ministerial accountability and ethical practices as well as implications for congregational development broadly.Contribution: This article highlights findings on how New Prophetic Pentecostal churches understand the concept of ministerial accountability with limited literature on the topic. Gaining insight into the African cultural heritage and values when examining the neo-Pentecostal perspective will enhance the understanding regarding their beliefs and principles. (shrink)

The main aim of this paper is to investigate how sexist ideology distorts our conceptions of sexual violence and the hermeneutical gaps such an ideology yields. I propose that we can understand the problematic issue of hermeneutical gaps about sexual violence with the help of Fricker’s theory of hermeneutical injustice. By distinguishing between hermeneutical injustice and hermeneutical misfire, we can distinguish between the hermeneutical gap and its consequences for the victim of sexual violence and those of the perpetrator of such (...) violence. I then argue that perpetrators are both morally responsible and accountable for their acts, even if they are the result of a hermeneutical misfire. Ultimately, I show that with regard to sexual violence, we should opt for accountability to change the behaviour of the perpetrator and the social structure. Content warning: The paper discusses sexual violence and difficulties conceptualising experiences of such violence. (shrink)

This paper explores the relationship between accountability, trust and corporate reputation building. Increasing numbers of corporations are mobilising themselves to put more and more information out into the public domain as a way of communicating with stakeholders. Corporate social accounting and stakeholder engagement is happening on an unprecedented scale. Rather than welcoming such initiatives, academics have been quick to pick faults with contemporary social auditing and reporting, claiming that in its current form it is not about demonstrating accountability (...) at all, but rather about building corporate reputation. Academics argue that ‘accountability should hurt’, that if accountability is an enjoyable process, then the organisation isn’t doing it right. For organisations that are currently engaging with stakeholders and ostensibly becoming more transparent about their corporate social performance, this kind of critique is likely to be bewildering. This paper argues that central to the notion of accountability and to contemporary social accounting practice is the concept of trust. Accountability is based upon a distrust of corporate management, whereas corporate reputation building is about strategically seeking to establish trust in stakeholder relationships in order to negate formal accountability requirements. Using a split trust continuum, the paper seeks to explain and synthesise what seem to be two very different paradigms of organisational transparency. (shrink)

A two stage model was developed and tested to explain how ethical leadership relates to followers’ ethical judgment in an organizational context. Drawing on social learning theory, ethical leadership was hypothesized to promote followers’ self-leadership focused on ethics. It was found that followers’ perceived accountability fully accounts for this relationship. In stage two, the relationship between self-leadership focused on ethics and moral judgment in a dual decision-making system was described and tested. Self-leadership focused on ethics was only related to (...) moral judgment when followers use active judgment as opposed to their intuition. This provides support that a deliberate application of self-leadership focused on ethics leads to higher moral judgment. Theoretical and practical implications as well as future research opportunities are discussed. (shrink)

Practical mechanisms for aligning performance, ethics, and accountability are urgently needed. The context for this includes the organisational, technological, and regulatory transformations underlying current patterns of globalisation. These factors, combined with the associated emergence of civil action concerned with corporate accountability and deeper value-shifts, make such realignments a practical possibility.Social and ethical accounting, auditing, and reporting provides one of the few practical mechanisms for companies to integrate new patterns of civil accountability and governance with a business success (...) model focused on deepening stakeholder relationships around core non-financial as well as financial values and interests. (shrink)

The concept of media accountability is widely used but remains inadequately defined in the literature and often is restricted to a 1-dimensional interpretation. This study explores perceptions of accountability as manifestations of claims to responsibility, based on philosophical conceptions of the 2 terms, and suggests media accountability be more broadly understood as a dynamic of interaction between a given medium and the value sets of individuals or groups receiving media messages. The shape-shifting nature of the concept contributes (...) to the volatility of debate surrounding conflicting notions of press freedom and responsibility. (shrink)

The following address considers the relevance of business ethics education to our students. Is our concept of ethics one of practiceand application? And, if so, are we accountable to our students, our institutions and ourselves, for the practical impact that we haveor, conversely, that we do not have? Aren’t we responsible in part if one of our students ventures forth and does not act in an ethicalmanner? Though a positive response to this query may not be popular, what is the (...) alternative? If we are not responsible for the impact(or lack thereof) that we have on our students, then what is our purpose? The discussion further explores the nature of this impact andthe process by which we can amplify the results. (shrink)

Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy (...) choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. (shrink)

The aim of this literature review was to compose a narrative review supported by a systematic approach to critically identify and examine concerns about accountability and the allocation of responsibility and legal liability as applied to the clinician and the technologist as applied the use of opaque AI-powered systems in clinical decision making. This review questions if it is permissible for a clinician to use an opaque AI system in clinical decision making and if a patient was harmed as (...) a result of using a clinician using an AIS’s suggestion, how would responsibility and legal liability be allocated? Literature was systematically searched, retrieved, and reviewed from nine databases, which also included items from three clinical professional regulators, as well as relevant grey literature from governmental and non-governmental organisations. This literature was subjected to inclusion/exclusion criteria; those items found relevant to this review underwent data extraction. This review found that there are multiple concerns about opacity, accountability, responsibility and liability when considering the stakeholders of technologists and clinicians in the creation and use of AIS in clinical decision making. Accountability is challenged when the AIS used is opaque, and allocation of responsibility is somewhat unclear. Legal analysis would help stakeholders to understand their obligations and prepare should an undesirable scenario of patient harm eventuate when AIS were used. (shrink)

In Complicity and Moral Accountability, Gregory Mellema presents a philosophical approach to the moral issues involved in complicity. Starting with a taxonomy of Thomas Aquinas, according to whom there are nine ways for one to become complicit in the wrongdoing of another, Mellema analyzes each kind of complicity and examines the moral status of someone complicit in each of these ways. Mellema's central argument is that one must perform a contributing action to qualify as an accomplice, and that it (...) is always morally blameworthy to perform such an action. Additionally, he argues that an accomplice frequently bears moral responsibility for the outcome of the other's wrongdoing, but he distinguishes this case from cases in which the accomplice is tainted by the wrongdoing of the principal actor. He further distinguishes between enabling, facilitating, and condoning harm, and introduces the concept of indirect complicity. Mellema tackles issues that are clearly important to any case of collective and shared responsibility, yet rarely discussed in depth, always presenting his arguments clearly, concisely, and engagingly. His account of the nonmoral as well as moral qualities of complicity in wrongdoing--especially of the many and varied ways in which principles and accomplices can interact--is highly illuminating. Liberally sprinkled with helpful and nuanced examples, Complicity and Moral Accountability vividly illustrates the many ways in which one may be complicit in wrongdoing. "In Complicity and Moral Accountability, Gregory Mellema has made an immensely important contribution to the discussion of group morality and collective responsibility both within and far beyond professional academic philosophy. His clearly written book will be essential reading." --Fergus Kerr, Honorary Fellow, University of Edinburgh. (shrink)

On the whole, the US Algorithmic Accountability Act of 2022 (US AAA) is a pragmatic approach to balancing the benefits and risks of automated decision systems. Yet there is still room for improvement. This commentary highlights how the US AAA can both inform and learn from the European Artificial Intelligence Act (EU AIA).

An emerging consensus regards domestic amnesties for international crimes as generally inconsistent with international law. This legal consensus rests on a norm against impunity: the chief role of international criminal law, and of the fledgling International Criminal Court , is to end impunity for violators of the worst of criminal acts. But the anti-impunity norm, and the anti-amnesty consensus that has arisen from it, now face serious difficulties. The ICC's role in the ongoing conflict in Northern Uganda illustrates the deadlock (...) that has now emerged between countries wishing to retain the power to use domestic politics and criminal law as tools for negotiation with current or outgoing perpetrators, on the one side, and the ICC's determination to apply a consistent international anti-impunity norm, on the other. The paper argues that the anti-impunity norm itself is based on a narrowly retributivist conception of criminal justice. A broader norm for democratic accountability, by contrast, would continue to prefer prosecutions over amnesties in international law, less for the opportunity for deserved retribution for perpetrators than for the public enactment of the deliberative procedures associated with the rule of law.Keywords: amnesty; impunity; international law; international criminal court. (shrink)

A neglected and non-trivial problem exists for a central cluster of Strawsonian accountability theories of moral responsibility, namely those that, following Gary Watson, understand the reactive attitudes to be implicit forms of moral address, particularly moral demand. The problem consists in the joint acceptance of two claims: (a) Accountability is a matter of agents holding one another to moral demands, and (b) accountability is a view of blame and praise. I label joint acceptance of these claims the (...) Strawsonian’s demand dogma. Symptomatic of a larger tendency among responsibility theorists to focus on blame to the neglect of its positive counterpart, the demand dogma saddles the Strawsonian with an impoverished and ultimately untenable view of praise. This is because moral demand occupies a dual role on the Strawsonian's view of blame, one that it is incapable of occupying for praise. For, demands figure not only in the contents of blame responses; demand typifies the form of these responses themselves. That is, reactive attitudes of blame, unlike those of praise, implicitly make demands of their targets. The force of this problem is highlighted by considering the inadequacy of various strategies for shoehorning “demand” into our conception of praise. If reactive attitudes generally are incipient forms of moral address, praise-manifesting attitudes must communicate something other than demand. Though primarily critical, this paper invites Strawsonian responsibility theorists to give renewed attention to the foundations of the proposal that the reactive attitudes are incipiently communicative, focusing this time on the form of address that lies at the heart of praise. (shrink)