I find them equal. I really have no problem doing both.
I accept apologies easy, except those that steal my pizza.
Apologize? Me? That would imply I was somehow "in the wrong".
I would say both, because both *should* require humility. You should be humble when apologizing and humble when accepting - because everyone screws up.
I have no problem accepting an apology. Even if it isn't truly sincere, at least they are making an effort. I have no problem apologizing if I actually did something wrong. I do have a problem apologizing when someone has misunderstood something and thinks I owe them an apology for what is essentially either their lack of understanding or their over abundant ego.
I can easily do both.
I apologize easily but if someone does something to hurt me, there is no way I will ever completely accept their apology on the inside.
Since real intimacy is rarely polite, my wife and I apologize to each other on a regular basis.
Not that the apology is necessary (it is appropriate, however) because of the great respect and subsequent esteem and admiration we have for each other's "person."
It also further cements our relationship and provides an extremely fertile environment for the continued growth we effect in each other.
I have no problem apologizing or accepting apologies in other areas either.
However, if we are in a valid fight and I hurt you, I seldom apologize.
If you were overmatched, that's your responsibility.