One of the most frequently heard criticisms of humanitarian action is that it is unaccountable and unregulated. In response, a wide range of initiatives has been launched to improve quality and accountability. Reformers argue that, if actors are held to account, they will behave better and fulfil their responsibilities. They also contend that being accountable for ones actions has moral value. This paper asks whether initiatives designed to improve accountability really are the solution to the problems humanitarianism faces today. It does not aim to dismiss accountability; rather, it seeks to show that accountability is a procedural phenomenon, not a moral one. Imposing it in the absence of a more specific understanding of what it means is dangerous, and subject to instrumentalisation and manipulation.