Bernhard Schieber

Accounts and Account Giving: Separate Responsibility From Wrongfulness

Communication · Executive Insight Brief · 473

An excuse can still defend the rule

Accounts theory distinguishes excuses, justifications, concessions, and refusals so challenged conduct can be analyzed as responsibility management, normative argument, and relational repair

Premise

When conduct no longer fits an expectation, the resulting problem is interpretive as well as operational. A missed deadline, policy breach, failed decision, or insensitive remark creates a gap between what happened and the rule by which audiences judge it. Accounts are the explanations used to manage that gap.

Marvin B. Scott and Stanford M. Lyman treat account giving as social action. An explanation allocates responsibility, interprets the act, protects or revises identity, and attempts to restore a workable relationship between actor and audience. Executive diagnosis improves when “explanation” is no longer treated as one undifferentiated response.

Accounts and Account Giving — An excuse can still defend the rule. Executive Insight Brief 324 by Bernhard Schieber.

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