THE FOLLOWING STUDIES SEEK TO treat practical activities, practical circumstances, and practical sociological reasoning as topics of empirical study, and by paying to the most commonplace activities of daily life the attention usually accorded extraordinary events, seek to learn about them as phenomena in their own right. Their central recommendation is that the activities whereby members produce and manage settings of organized everyday affairs are identical with members’ procedures for making those settings “account-able.” The “reflexive,” or “incarnate” character of accounting practices and accounts makes up the crux of that recommendation. When I speak of accountable my interests are directed to such matters as the following. I mean observable-and-reportable, i.e. available to members as situated practices of looking-and-telling. I mean, too, that such practices consist of an endless, on-going, contingent accomplishment; that they are carried on under the auspices of, and are made to happen as events in, the same ordinary affairs that in organizing they describe; that the practices are done by parties to those settings whose skill with, knowledge of, and entitlement to the detailed work of that accomplishment—whose competence—they obstinately depend upon, recognize, use, and take for granted; and that they take their competence for granted itself furnishes parties with a setting’s distinguishing and particular features, and of course it furnishes them as well as resources, troubles, projects, and the rest.