Rekenschap

Rekenschap is a Dutch noun that denotes the act of giving an account of one’s actions, decisions, or outcomes, and the accompanying accountability to others. The term is closely linked to rekening (account, reckoning) and the suffix -schap, which forms abstract nouns indicating a state or quality. In everyday language rekenschap can refer to both moral or ethical justification and practical explanations of results, including financial reporting.

In public life, rekenschap afleggen is a formal duty for elected officials and public managers. It involves reporting to voters, legislators, or oversight bodies about decisions, use of funds, and outcomes. The common expression rekening en verantwoording afleggen emphasizes both presenting an account (rekening) and offering justification (verantwoording) for actions taken.

In organizational and corporate contexts, rekenschap relates to accountability to stakeholders such as shareholders, employees, customers, and regulators. It is typically exercised through internal and external reporting, audits, performance reviews, and governance processes. The closely related verb verantwoorden means to explain, justify, or accept responsibility for one’s actions.

Beyond governance and management, rekenschap can also have ethical or religious connotations, referring to the act of giving an account before a higher authority or in a moral sense, for one’s conduct and decisions.

Related terms include rekening (account or financial statement) and verantwoording (responsibility or justification). Together these concepts describe the broad idea of accountability and the obligation to explain and justify actions and outcomes.