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==History and etymology== The word ''accountability'' derives from the late Latin {{lang|la|accomptare}} (to account), a prefixed form of {{lang|la|computare}} (to calculate), which in turn is derived from {{lang|la|putare}} (to reckon).<ref>{{cite book|title=Oxford English Dictionary|edition=2nd}}{{page needed|date=July 2023}}</ref> While the word itself does not appear in English until its use in 13th century Norman England,<ref>{{multiref2 |1={{cite book|last=Dubnick|first=Melvin|editor=Charles Sampford |editor2=Noel Preston |editor3=C. A. Bois|title=Public Sector Ethics: Finding And Implementing Values|url=https://archive.org/details/publicsectorethi00samf|url-access=limited|chapter=Clarifying Accountability: An Ethical Theory Framework|publisher=The Federation Press/Routledge|location=Leichhardt, NSW, Australia|year=1998|pages=[https://archive.org/details/publicsectorethi00samf/page/n78 68]β81}} |2={{cite journal|last=Seidman|first=Gary I|date=Winter 2005|title=The Origins of Accountability: Everything I Know About the Sovereign's Immunity, I Learned from King Henry III|journal=St. Louis University Law Journal|volume=49|issue=2|pages=393β480}} }}</ref> the concept of account-giving has ancient roots in record-keeping activities related to governance and money-lending systems that first developed in [[Ancient Egypt]],<ref>{{cite journal|last=Ezzamel|first=Mahmoud|date=December 1997|title=Accounting, Control and Accountability: Preliminary Evidence from Ancient Egypt|journal=[[Critical Perspectives on Accounting]]|volume=8|issue=6|pages=563β601|doi=10.1006/cpac.1997.0123}}</ref> [[Israel]],<ref>{{cite book|last=Walzer|first=Michael|editor=Ian Shapiro|title=the Rule of Law|chapter=The Legal Codes of Ancient Israel|publisher=New York University Press|location=NY|year=1994|pages=101β119}}</ref> [[Babylon]],<ref>{{cite journal|last=Urch|first=Edwin J.|date=July 1929|title=The Law Code of Hammurabi|journal=American Bar Association Journal|volume=15|issue=7|pages=437β441}}</ref> [[Greece]],<ref>{{cite book|last=Roberts|first=Jennifer T.|title=Accountability in Athenian Government|url=https://archive.org/details/accountabilityin0000robe|url-access=registration|publisher=University of Wisconsin Press|location=Madison, WI|year=1982|isbn=9780299086800}}</ref> and later [[Ancient Rome|Rome]].<ref>{{cite journal |last=Plescia|first=Joseph|date=January 2001|title=Judicial Accountability and Immunity in Roman Law|journal=American Journal of Legal History|volume=45|issue=1|pages=51β70|doi=10.2307/3185349|jstor=3185349}}</ref>
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