This document discusses different theories of responsibility and accountability from an ethical perspective. It describes ethical rationalism, which argues that humans have the capacity for morality and are responsible for their deeds. It also discusses ethical voluntarism, which proposes the concept of acquisition to explain that people are responsible for voluntary actions but not involuntary ones. Acquisition differs from creation in terms of the agent's knowledge and relationship to the object. The responsibility for acquired actions is limited to aspects dependent on the power created in the person.