Based on observational studies of three kinds of human service institutions, this paper discusses several concerns and reportorial practices of professional caregivers who strive to be accountable to third-party reviewers. It is argued that a conventional understanding of accountability fails to appreciate the situated concerns and practices of caregivers who strive to report not only accurately but also successfully for a variety of organizational purposes. Reporting thus involves social and organizational processes beyond the issues of accurate or objective representation as it is formally conceived in models of technical accountability.
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