This comparative paper describes the spread of a new culture of probatory accountability in North-western Europe through the study of the Scottish Exchequer and the Audit Chamber of Holland between 1477 and 1515. It allows to re-evaluate persisting views of an inefficient and archaic Scottish Exchequer, as opposed to the ‘Weberian ideal’ of the Burgundian bureaucracy. Both institutions primarily had a fiscal goal, the auditing of accounts, while archival and judicial tasks supported this process. Through a study of the format of important series of these accounts as well as their marginalia, it has been revealed that by 1515 the daily practices surrounding the auditing process in Scotland and Holland showed important similarities. These cases serve to portray that through the auditors’ work, a new written culture of accountability spread among all governmental officials in either Scotland or Holland.

中文翻译：

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问责制的比较文化：1477 年至 1515 年间的苏格兰财政和荷兰审计室

这篇比较论文通过对 1477 年至 1515 年间苏格兰财政和荷兰审计院的研究，描述了新的检验问责文化在西北欧的传播。它允许重新评估低效和过时的苏格兰人的持续观点财政，与勃艮第官僚机构的“韦伯式理想”相反。两个机构的主要目标都是财务目标，即账目审计，而档案和司法任务则支持这一过程。通过对这些账户的重要系列格式及其边缘的研究，发现到 1515 年，苏格兰和荷兰围绕审计过程的日常实践显示出重要的相似之处。这些案例有助于通过审计员的工作来描绘，