> Most Western values came from Christianity, even though the society today is not as religious as it was in the past.
I think it's the other way around: Like with many holidays, Christianity usurped previosly existing ethics and claimed them as its own. It's not as if there were no ethics in the years we write "BC[E]" after.
Corporations and accountable? Those things all too often don't belong into the same sentence in Western societies. Individuals get into prison all the time for transgressions much more minor than what corporations can get away with just by paying often a ridiculous fine. I'd say that individuals are much more beholden to accountability.
It is power which cannot be held accountable, regardless of who holds it. Depending on character means you are depending on self accountability, the most wishful of all forms of accountability. Self accountability is for weight loss.