In the context of the city council of Marseille in the 14th century, who is accountable? to whom? for what? in what way? what is the purpose of these procedures, and what are they used for? To answer these questions, several types of documents will be examined: - the city statutes, compiled in six books (Libri statutorum Massilie), set out the urban legal framework, including certain procedures of accountability. Dating for the most part from the 13th century, this normative set of documents must be compared with the political practices of the following century, for which the documentation provides a more complete picture of political and social life. - the abundant registers of deliberations, which appeared at the beginning of the 14th century, are the main witnesses of accountability, the various forms of which will be examined in turn: submission of financial accounts, reports of expenses incurred, review of various missions entrusted to citizens elected by the council, control of the activity and finances of royal officers when they leave office (the syndicatus procedure), preventive measures to guarantee their entry (the so-called protestatio procedure). - Accounts registers, which only appeared at the end of the 14th century; their content and use reflect the growing need for standardization of written procedures for the submission of financial accounts. I will politically identify and characterize the elements leading to this process of documentary specialization.