Accounting, Accountability, Closeness and Transparency

John Roberts has argued that a corporation cares about how you perceive it. In his article “No one is perfect: The limits of transparency and an ethic for ‘intelligent accountability’ he offers a way to think about the limits of transparency. The argument is based on the supposition that corporations are able to utilise reform measures based around concepts such as forgiveness, openness and transparency. Roberts’ message is that these reforms may not lead to the desired outcomes when in fact transparency can actually diminish accountability.