Accountability therefore concerns not only thinking about the limitations of procedural liberal and libertarian models, but is also about creating a participative democratic system where
all voices in society are given a fair hearing. Civil society is the arena within which citizens lay their claims through voluntary associations, organisations and private interests. In this participative public sphere it is not the concept of economic rationality which is appropriate, but a conceptioof practical reasoning that is related to a notion of `insight', which permits us to discern what is best for our society, what are the goals we want to achieve, and how corporations are to operate in our community. From this viewpoint, accountability cannot be deferred to the blind and impersonal forces of the market, or to procedural and representative structures which take the decisions away from the community. In the accounting literature, Deegan and Rankin (1997) point to one possible pragmatic expression of this communitarian way of thinking when they argue that if organisations do not operate within the boundaries of what the community considers appropriate behaviour, `then society may act to remove the organization's rights to continued operations' (Deegan & Rankin, 1997, p. 566). Taylor's model, however, oers a more nuanced means to express the mechanisms of governmentality as a way to develop structures between the state and civil society.