Transcendent accountability: construct and measurement of a virtue that connects religion, spirituality, and positive psychology

Welcoming accountability is a responsive and responsible virtue that can be shown in relation to people or to God, a higher power, or transcendent guide. Our interdisciplinary team defined transcendent accountability (TA) and developed a 10-item scale using classical and item response theory methods. Across diverse US samples (total N = 990) the scale exhibited internal consistency, construct validity, incremental validity, known-groups validity, and test-retest reliability. TA showed positive correlations with religious and spiritual variables, transcendent virtues (gratitude to God, eschatological hope), human virtues (gratitude, accountability, forgiveness), relationality (agreeableness, empathy), responsibility (conscientiousness, self-regulation), values-congruent autonomy, meaning, and flourishing. It had inverse correlations with negative attitudes and symptoms (personality disorder, anxiety, depression), and weak associations with searching for meaning and social desirability. TA predicted unique variance in spiritual flourishing, meaning, and relational repair. Transcendent accountability is a valuable construct that complements gratitude to God (GTG) and advances positive psychology.