society > morality > duty or obligation > responsibility > [noun] > fact of being responsible, answerable, or liable > one who is answerable or liable (3)
A person who renders or is liable to render account (esp. for conduct or the performance of duty, or for transactions or money held in trust); one…
A person who accounts, reckons, or calculates. Also: one who presents an account (of money, responsibilities, etc.). Cf. accountant, n., counter, n.2…
A person responsible for something; spec. an official of the Augmentation Court responsible for revenue. Obsolete.