The hypothesized relationship between accountability and ethical behavior

Unethical behavior is important to study because it may have an adverse inf luence on organizational performance. This paper is an attempt to better un derstand why individuals behave as they do when faced with ethical dilemmas . We first explore the definition, theories and models of ethical behaviors and accountability. This discussion of societal ethics and accountability as forms of social control segues into a discussion of how accountability m ay influence ethical behaviors. Based on the business ethics and accountabi lity literatures, we suggest a number of research questions and hypotheses that need to be tested, as well as an appropriate research strategy.