Adoption of the Millennium Development Goals triggered much discussion among donor states, multilateral institutions, and developing countries towards changing dysfunctional patterns of interaction that seemed to put the MDGs at risk from their inception. Initially in these high-level discussions, accountability was understood in a state-centric way, primarily as accountability to donors. This needed to be modified with the shift towards developing-country ownership of development strategies and programs. Yet an even greater change was in store when civil society organizations were included (...) in the discussions, since their focus was on accountability to project-affected persons and communities. Hence a new and irreducible conception of accountability came on stage. I characterize this as accountability to the subjects of development and show how it is required and justified by development ethics, based on values of agency and justifiability. This results in a dual standard for accountability: reducing stakeholders’ vulnerability to harmful and inequitable outcomes, and ensuring the justifiability of development projects to affected persons and communities. (shrink)