In this paper I make the case for a theory of accountability. Moreover, I will make the case for an *ethical theory* of accountability, one that centers our subject in human relationships rather than mechanisms and institutions. The foundation for this effort involves adapting a "second-personal standpoint" elaborated by moral theorist Stephen Darwall, with specific attention to the role of blameworthiness and trustworthiness is establishing an aspirational standard that informs efforts to enhance accountable governance. I contend that efforts to improve or enhance the quality (and integrity) of governance arrangements are driven by a collective ambition to achieve moral accountability in the Darwallian sense.
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