Imo "accountability culture" references condemnation of an action that has a direct real effect on real people - mocking a group of people, donating to harmful organizations knowingly etc etc. there's an undercurrent of realistic harm scaled of course to the influence someone has to inflict that, a billionaire donating thousands of dollars to antitrans orgs requires more attention and accountability than a small business owner shopping at hobby lobby for supplies because they have no other affordable option in their town.
On the other hand "call-out culture", called that because people will literally title their docs of "evidence" as "call-out docs" is more catered to and an issue in small fandom spaces, where condemnation isn't directed towards actions that have had a direct impact on anyone, but instead just look bad or could hypothetically cause harm (as the writer chooses to present it). These focus more on quantity than quality, with emphasis on digging up as much tangential evidence of anything as possible. Call-out docs can have some elements of accountability culture, particularly when they're directed towards an account/person who, though having a relatively small impact, directly harmed people through grooming or mocking or whatnot, but these will often be either exaggerated or mixed in with nonsense additions like "liked a problematic anime 2 years ago" or "retweeted an unrelated post from someone who was already cancelled". Because of this, reading through entire call-out docs will often leave you thinking "well that was a waste of time" or "why did they put allegations of abusing their ex next to shipping bakudeku". There's a disconnection between what are real harmful actions that need to be addressed and remedied and things added because they have bad optics or make the doc longer and therefore more "valid" in the eyes of a culture that prioritizes QRTing with how many -isms someone is rather than how much harm they've actually done.
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