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De l'obligation de rendre des comptes

Author

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  • Hervé Dumez

    (CRG - Centre de recherche en gestion - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique)

Abstract

Rationem reddere : l'expression latine dit l'ancienneté de la pratique. Un intendant, un magistrat qui quitte ses fonctions, rendent des comptes. Ratio renvoie au calcul abstrait (les comptes), mais aussi au support physique. Celui qui rend les comptes, remet une tablette, un parchemin, à celui à qui il rend des comptes. Il y a donc deux personnes : l'une qui confie une tâche à l'autre. Lors d'une échéance, la seconde remet le cahier de comptes à la première. La personne qui reçoit les comptes les accepte ou non. Il existe un sens figuré : rationem reddere de aliqua re, qui signifie rendre des comptes à propos de quelque chose. Là, il n'y a plus forcément de chiffres, ni de support physique.

Suggested Citation

  • Hervé Dumez, 2008. "De l'obligation de rendre des comptes," Post-Print hal-00404071, HAL.
    • Handle: RePEc:hal:journl:hal-00404071
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    1. repec:dau:papers:123456789/9498 is not listed on IDEAS
    2. Agnès François-Lecompte & Michel Gentric & Nathalie Audigier, 2013. "L'affichage environnemental Une nouvelle façon pour l'entreprise de rendre des comptes ?," Post-Print hal-01570915, HAL.
    3. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    4. Yuri Biondi & Stéphanie Chatelain-Ponroy & Samuel Sponem, 2008. "De la quantification comptable et financière dans le secteur public : promesses et usages de la gestion par les résultats," Post-Print halshs-00437509, HAL.
    5. Nadine Dermit, 2016. "The constraints of accountability in French professional sports: Mechanism and efficiency [La contrainte de l'accountability dans le sport professionnel français : mécanismes et efficacité]," Post-Print hal-01902555, HAL.
    6. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
    7. Stéphane Lefrancq & Isabelle Chambost & Evelyne Poincelot, 2016. "Un bastion de la résistance aux IFRS, la macro-couverture," Post-Print hal-01543126, HAL.

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