We all have a purpose in our lives and try to achieve it through either our society or organization. Working for the company may develop one into an instrumental entity. With that concept, the author introduces that working as an accountant for the company creates the nature of socializing and individualizing forms of accountability.

In accounting, the author says that an individualizing form of accountability in hierarchical systems powerfully strengthens the individual to achieve success. This defines accounting’s central value (profit and rate of return on capital). It is associated with the capital market mechanism and formal hierarchical accountability, which involves with both producers and the activity of production in a sense of self as singular within an external instrumental. The author also introduces the concept of socializing forms of accountability based on “work and interaction”, in accordance with explaining the consequences of treating the individual not as an instrumental.
In my personal opinion, I agree with an individualizing form of accountability because the organization stands for making a profit. In order to sustain and maintain the organization, a company needs to have a good performance, which brings it a profit. The hierarchical accountability is most suitable for this goal because it concentrates on securing self, as one is driven by the standard of acceptance and recognition. On the other hand, I do give a certain respect to attempting a socializing form of accountability. This form may benefit the company, as it facilitates a shift in focus away from superior control and makes a subordinate accountant have face-to face accountability between people of relatively equal power. However, it will eventually become a double-edged sword because this form of accountability leads to direct encounters between others. When that occurs, it dilutes the objective boundaries between subordinate and superior in hierarchical form.