Accountability and ethics go hand in hand. Through ethics, we understand and justify what is right and wrong. This chapter starts with a discussion on ethics and which approaches can be used in an ethical analysis. It continues with a description of the significance of ethics at various levels: society, sector, organisation, and individual. Then follows an example of an issue – corruption – that can be understood at different levels and that has clear ethical dimensions. The chapter moves on to a discussion of how an organisation can be controlled to avoid corruption. We then shift to the more overarching questions of accountability in an organisation and control of sustainability, which are discussed in the final part of the chapter.