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Article

French

ID: <

10670/1.andjk8

>

Where these data come from
Current overview of medieval accounts: of the Chambers of Auditors to the Court of Auditors

Abstract

This paper offers a reflection on the medieval practices of accounting chambers through the perspective of the modern Cour des comptes, encompassing the audit, procedure and structure of accounts. The audit remains essentially formal, focussing increasingly on the more general task of asserting a reasonable measure of reliability of the accounts rather than to unearth each and every irregularity. Procedure reveals the permanence of the three great founding principles of accounting chambers : their judicial nature, the principle of yearly accountability and the personal responsibility of the accountant. This last aspect, however, has progressively lost of its importance in regard to our current accounting structure, which has evolved some essential differences from the basic accounting system of the Middle Ages. The first of these aspects, however, remains in 2011 a driving force for the evolution of the Cour des comptes !

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