arXiv2026
Digital accountability research asks how digital systems can, among other aims, be made transparent, explainable, auditable, contestable, and supportive of ongoing learning and improvement. This paper reverses the question: how can digital transformation make established human institutions more accountable? It theorizes this reversal as accountable digitality and specifies needs-aware information systems as the mediating mechanism. The hard and paradigmatic case is child-welfare judgment, where best-interest procedures must protect children, preserve confidentiality, and respect judicial independence while enabling aggregate learning about needs, reasons, exceptions, and disparities. The case is used diagnostically and illustratively to derive and examine the design logic, not as empirical evidence or validation. Conceptual design-oriented analysis decomposes and recombines digital and legal accountability under child-rights constraints, deriving a canonical theory-to-design chain, contingent mechanisms, implications, and safeguards. It advances IS responsibility and ethics research by showing how privacy-preserving, co-created, needs-aware information systems can support institutional self-knowledge and auditable justice.