Accountability process by Handel

Elucidate what the following statement by handel means and give an argument to either support or  oppose the contention.

Things might be exist independently of our accounts, however they have no human existence  until they became accountable. things might not exist , however they may take on human significance by becoming accountable…………..accounts state reality and at similar time they are that reality……………..the processes by wich accounts are offered and accepted are the fundamental social process.

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