Accounting for the effects of accountability

This article reviews the now extensive research literature addressing the i mpact of accountability on a wide range of social judgments and choices. It focuses on issues: (a) What impact do various accountability ground rules have on thoughts, feelings, and action? (b) Under what conditions will acco untability attenuate, have no effect on, or amplify cognitive biases? (c) D oes accountability alter how people think or merely what people say they th ink? and (d) What goals do accountable decision makers seek to achieve? In addition, this review explores the broader implications of accountability r esearch. It highlights the utility of treating thought as a process of inte rnalized dialogue; the importance of documenting social and institutional b oundary conditions on putative cognitive biases; and the potential to craft empirical answers to such applied problems as how to structure accountabil ity relationships in organizations.