Les maîtres rationaux angevins au XIVe siècle: le cas de la Provence

Abstract

FRANCAIS: En Provence angevine, la creation de la Chambre des comptes par l’ordonnance de Brignoles de 1297 sanctionne un processus de mise en place d’instances de controle des comptes et suscite l’emergence progressive de specialistes du jugement des comptes, les maitres rationaux. Leur fonction et leurs prerogatives s’elaborent face aux auditeurs et rationaux, elles se professionnalisent et prennent une dimension politique dans le courant du XIVe siecle. Le profil des maitres rationaux les rapproche des juges plutot que des hommes des comptes, leur recrutement procede principalement des oligarchies urbaines provencales mais aussi du Regno. / ENGLISH: In Angevin Provence, the creation of the Chamber of Accounts by the ordinance of Brignoles in 1297 concluded the process through which a framework for auditing the accounts was created, thus leading to the progressive emergence of experts in the evaluation of accounts: the Magistri rationales. Their function and prerogatives developed with respect to auditors and rationales; on the whole, they become increasingly professional and politicized during the fourteenth century. The profile of the Magistri rationales is closer to that of judges than to account specialists. Their origins are to be found in the urban oligarchies of Provence, but also in the Regno