You are here

Module 10 - Accountability and Social Impact

Corporate Social Responsibility

Introductory preconditions

All the firms’ actions that have a positive social impact are strongly focused on accountability. The importance of accountability by business scholars and practitioners is a growing issue because it is an important key factor of strategic management. This module aims to provide a complete overview of accountability definitions and a case study about advantage of accountability and social impact.

In order to start this module, participants should first complete module 1 – 2 – 4 – 6 – 8.

Learning outcomes

After studying this topic, the participant will know/ will be able to:

  • Make the differences between Accountability and Corporate Social Responsibility.
  • Know the importance of practicing accountability attitudes.
  • Investigate more about these interesting theme.

Module objectives and aims

  • Analyze the differences between different accountability definitions.
  • Analyze the differences between CSR and accountability.
  • Understand the social impact that results from accountability.

Module list of content

Learning object 1.1. Accountability: an overview.

Learning object 1.2. Accountability mechanism.

Learning object 1.2. Accountability and measurement issues.

Learning object 1.4. Accountability, social outcomes, and social impact.

Learning object 1.5. Case study.

Key competences covered

Some of these competences that participants will able to learn are:

  • Social behavior.
  • Ethical behavior.


accountability, social, ethics.

Literature and further reading


  1. Accountability Principles Standard AA1000 (2008)
  2. Bovens M. (2010), “Two Concepts of Accountability: Accountability as a Virtue and as a Mechanism”,  West European Politics XXXIII(5), pp. 946-967.
  3. Day, P. e Klein, R. (1987), Accountabilities: Five Public Services, London, Tavistock.
  4. Dubnick, Mel. (1998), “Clarifying accountability: An ethical theory framework”, Public sector ethics: Finding and implementing values.
  5. Dubnick M. (2005), “Accountability and the premise of performance: in search of the mechanisms”, Public Performance & Management Review, XXVIII(3), pp. 376-417.
  6. Mulgan R. (2000), “'Accountability’: an ever-expanding concept?”, Public Administration,  78(3): 555–73.
  7. Parker, L.D., G. Gould (1999), “Changing public sector accountability: critiquing new directions”, Accounting Forum, XXIII(2), pp. 109-135.
  8. Roberts J. e Scapens R. (1985), “Accounting systems and systems of ac-countability - understanding accounting practices in their organisational contexts”, Accounting, Organizations and Society X(4), pp. 443-456.
  9. Sinclair A. (1995), “The chameleon of accountability”, Accounting Organizations and Society (20), pp. 219-237.