As a general rule the answer is yes. If you do not receive it on a voluntary basis you may need to file a petition to compel one to be produced.
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Under a situation where the heir has an expectancy, then yes. But a disinherited heir, not taking under a will that has passed the time to contest, would not have any such right. Likewise, residuary heirs have a right to accounting, but generally recipients of a specific legacy do not.
Timing is also an issue. In Indiana, there is a clear statutory duty that if an estate is not closed in a year, then an accounting may ordered. In some cases if not enough time had elapsed, an accounting would be premature.
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If the decedent did not have a Will or if there is a Will under which the heir is a beneficiary, then yes, the heir is entitled to receive a full accounting from the executor/administrator. The timing of the accounting depends on the situation and a number of factors, but typically accountings should be annual and also prior to the closing of the estate.