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The notion of corporate responsibility dominates business ethics, in education and in practice. The relationship between the moral responsibility of corporations and that of their individual and collective members is an ongoing philosophical issue, ultimately riding on theories of moral agency. Whether corporations possess moral agency or not, corporate activity undeniably has morally significant effects. In this paper I discuss moral responsibility and how it gives rise to accountability. I then outline the connection between responsibility and moral agency, and associated theoretical difficulties. I argue that we can detach accountability from responsibility in a way that avoids issues about agency. Although emphasising accountability doesn't resolve the theoretical problems surrounding the idea of corporate agency, with respect to practical issues this strategy is more fruitful than focussing on corporate moral responsibility.