TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COMPTABILITE RESPONSABILITE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-23

English

Subject field(s)
  • Accounting
CONT

Responsibility accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts.

French

Domaine(s)
  • Comptabilité
DEF

Conception de la comptabilité comme moyen permettant au gestionnaire de l'entité de rendre compte de son action passée et de s'acquitter ainsi de son obligation de rendre compte.

Spanish

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