Ethics and accounting in architecture

In a global context of increasing erosion of public services and human rights, there is growing interest in citizens and other actors holding public sector entities accountable, often empowered by technological advancements.This shift requires moving beyond the traditional view of public accountability, which focuses on the public sector as the accountor, to a broader perspective that considers the identities of accountees and their abilities to hold the public sector accountable.Refocusing on accountee abilities has the potential to: (i) promote stronger representation and inclusion of diverse identities, interests, values, and expectations, and (ii) enhance responsiveness to public needs and expectations.However, it also presents risks and blind spots, including: (i) the risk of disand misinformation; (ii) the risk of lack of representation and inclusion; and (iii) the risk of power imbalances and lack of responsiveness between the accountor and accountee.All in all, enhancing accountee abilities will require acknowledging and reflecting on the increasingly strong interconnections between the quality of information, representativeness and inclusivity of processes, and responsiveness to public expectations.