At the end of the play, his views and attitudes aren´t altered. He still believes that his actions towards the girl were practical business and he was justified in sacking the girl.
When the Inspector leaves, Birling wants everything to return to normal. He cannot comprehend Sheila´s and Eric´s insistence that something has to be learnt from the whole experience. When the phone call concludes the play, J.B Priestly lets us see someone who is genuinely ignorant and unfeeling towards others and one who cannot take responsibility for what he has done.
After Birling, Sheila is the next family member to be interviewed by the Inspector. Sheila is described in the stage directions as "a pretty girl in her early twenties, very pleased with life and rather excited." J.B Priestly is deliberately trying to portray Sheila as perhaps dizzy or unable to make an independent decision of her own.
When the Inspector arrives, Sheila is out of the room. When she enters, she is immediately drawn into the situation, asking questions that her father isn´t pleased about. When the news of the death of Eva Smith has finally been told, Sheila is shocked - "How horrible - was it an accident?" As time progresses and Sheila is more well-informed about the situation, she reacts "I can´t stop thinking about this girl - destroying herself so horribly - and I´ve been so happy tonight. Oh, I wish you hadn´t told me." This line although sounding quite distressed about the circumstances show Sheila in her true colours, as a selfish and boorish individual.
As the scene proceeds and the Inspector is discussing cheap labour in workhouses and factories, Sheila begins her change. She starts to think as Eva as a person and not as cheap labour. When the Inspector shows Sheila the photograph, she instantly recognises it, so much in fact she has to leave the room. When she enters again, she admits that she did sack her for being jealous. She shows the error of her ways when she says "I feel rotten at the time and now I feel a lot worse." She then asks the Inspector, is she is responsible and probably, is answered 'yes´, she would take responsibility of her conduct.
When Gerald admits that he had an affair with Daisy Renton (Eva Smith), she is upset but is emotionally strong enough to cope with it and to even to acknowledge that she is impressed by Gerald´s honesty. Her realisation that honesty and truth really matter show that she is capable of learning and changing.
When the Inspector leaves, Sheila is traumatised. She is fully aware of the responsibilities of the people around her and herself and will become a better person because of it. She has taken responsibility of her actions and understands that a lesson has to be learnt from the Inspector´s visit, prank or not. J.B Priestly shows Sheila learning and changing her attitudes and beliefs about people and society, and we feel that her future attitude to others will be more caring, self-controlled and responsible.
Gerald is present throughout Sheila and Birling´s confession and he believes he has no part to play, until he hears the name 'Daisy Renton.´ As the story thickens, Gerald reveals that he had a secret affair with Daisy after meeting her in a bar. At first his intentions were decent, but finally he admits that her feelings towards him were stronger than his, towards her. When he finally leaves her, he felt guilt about being only able to offer he temporary help. But the feeling that Priestly wants us to have is sympathy because "Daisy told me she´d been happier than she´d ever been before."
Gerald did have genuine feelings for Daisy but knowing that she was of a different class, Gerald couldn´t take it any further. The regret for the way he used her was also very indisputable but he does not have the same deep response as Sheila did to the Inspector´s message.
When the Inspector leaves, Gerald is the first to inquire whether the Inspector was an impostor.
Gerald´s views on the way a business should be run, how workers should be treated and the importance of profit is similar to that of Birling´s, and he supports the reason that Birling had to justify sacking Eva.
With this in mind, Gerald had genuine feelings for Daisy because "she was pretty and warm-hearted" but couldn´t take it any further because of his lack of respect for the working class. Although he is shocked by her death and takes a little responsibility for what he has done, finally he shares the same lack of understanding as Mr Birling, of what the message was.
Mrs Birling is ignorant and prejudice throughout the play as she hears and witnesses the confessions of her fellow table members. She completely believes that she had no part to play in the death of Eva Smith. Her lack of understanding about how people live is shown in the snobbish comments about a "girl of that sort". She judges and makes snide comments about her family´s poor attempt to settle the matter of Eva´s death.
When the Inspector questions her, in the Act II, she remains untouched and even goes to the extent of refusing to recognise the photograph shown. Even after telling her story of neglect and disregard for the pregnant women, she still believes that she has no responsibility for Eva´s suicide. The audience and the readers can clearly see that her refusal to help the expectant mother could´ve led her to suicide.
Mrs Birling´s ignorance goes to the level of blaming the entire death of Eva Smith of the father of the child - "I blame the young man. He should be made an example of. If the girl´s death is due to anybody, it´s due to him." Unbeknownst to her, is that the father of the child, is her own child. When she finally realises that she has condemned her own grandchild to death, she shows signs of weakening. The speed at which she recovers after the inspector´s departure, really show her complete and utter ignorance at what has happened.
Mrs Birling has not accepted responsibility of she has done because she believe she hasn´t done anything. He desire to remain unfazed about the circumstances is prominent and her ultimate aim, no doubt, is to reflect the image of respectability.
When Eric first hears about the death of a girl, Eva Smith, he is undeniable shocked because his first response is the outcry "Oh, God." Like Sheila, Eric feels immediate sympathy for Eva for the way she was sacked by Birling.
After his mother´s confession and opinions, Eric enters the room shaken and distraught. When he has to confess he has a stronger sense of guilt than the others, because his actions were so much worse than everyone else´s. He condemns his mother and accuses her of killing both the girl and his child and is uncouth towards his father, this increases each time he drinks.
Although he has little respect for Eva his casual attitude towards the relationship shows, saying, "she was a good sport." Unlike Gerald, Eric offers her marriage but she refuses because of the class difference. Eva knows that Eric does not love her and prepares herself for bringing up the child without a father. Eric offers her stolen money from his father´s office, but when Eva finds out, she refuses to accept anymore.
Even though, he is selfish and thoughtless, he is impressed by the Inspector´s message. He wants his parents to admit their mistakes as freely as he admitted his. We, as the audience, feel that he has learnt a lesson, he is earnestly ashamed of his behaviour and we believe he is capable of changing for the better.
In my opinion, Mr Birling is the most responsible for the death of Eva Smith. Although his actions were slight and thoughtless when sacking Eva, they started a chain of exploits that ultimately destroyed her. My beliefs on the responsibility of each the characters is heightened by their responses when the Inspector leaves. Only Sheila and Eric have accepted their responsibility, they are fully aware of the impact of the Inspector´s message and are better people because of it. Mr Birling´s complete and utter ignorance and duplicitous about the matter makes me believe that he was the one who killed her. Mrs Birling would be the runner-up because of her hypocritical and spiteful ways of dealing with the Inspector.
I think Priestly made the most responsible characters the older individuals because, generally, older people are more set in their ways. Ultimately, I believe that Priestly used each of the characters to portray a different part of society and he personified their actions to the death of Eva Smith.
I believe that Mr Birling has the most responsibilities, morally and socially, and he unwillingness to accept them shows his utter insolence.