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http://ssrn.com/abstract=1429348
 
 

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The Limits of Accountability


Martin Messner


HEC Paris

July 3, 2009

Accounting, Organizations and Society, Forthcoming

Abstract:     
Calls for greater accountability from managers and corporations are regularly voiced these days, both in the academic literature and in public discussions more generally. Specifically, it is often suggested that extant financial and management accounting practices embody a rather restricted form of accountability that falls short of our mutual responsibilities as more than economic subjects. Against this backdrop, this paper raises the question of whether more accountability is always and unambiguously desirable from an ethical point of view. It does so by inquiring into the limits that the accountable self faces when giving an account. Building upon the recent work of Judith Butler, the paper describes the accountable self as an opaque, exposed, and mediated self that is inherently limited in its ability to give an account of itself. Because of these limits, we cannot expect demands for accountability always to be fully met. The paper points to the ethical importance of recognizing this limited nature of accountability and outlines possible ramifications of this fact for practice.

Number of Pages in PDF File: 54

Keywords: responsibility, ethics, accountable self, accounting, Judith Butler

JEL Classification: M10, M40

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Date posted: July 4, 2009  

Suggested Citation

Messner, Martin, The Limits of Accountability (July 3, 2009). Accounting, Organizations and Society, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1429348

Contact Information

Martin Messner (Contact Author)
HEC Paris (Groupe HEC) ( email )
1 rue de la Liberation
Jouy-en-Josas Cedex, 78351
France
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