Accountability is a central issue in ethics and politics, one closely related to other concepts such as responsibility, integrity, and authenticity. In ethics, individuals are held accountable for their actions. In a democracy, citizens of the state ultimately hold politicians accountable. In both instances, however, there are questions about how such accountability is to be practiced, and in reference to what standards. Similar questions arise with regard to accountability in scientific and engineering research. Accountability in research or research accountability as general terms may thus refer to a range of concerns and practices related to the philosophies, policies, systems, procedures, and standards for analyzing and promoting ethical conduct in research.

In the worlds of business, finance, and government, accountability also implies a more specific reference to accounting in the sense of bookkeeping methods that involve maintaining the financial records of monetary transactions and the...