La palabra del día: Rendición de cuentas

Singular feminine noun. In Business Spanish, rendición de cuentas is the obligation of a person to present certain reports regarding economic or financial movements. E.g.: La rendición de cuentas es, en síntesis, una relación entre los que ejercen y tienen más poder y los que menos poder tienen: Accountability is, in sum, a relationship between those who wield and have more power and those who have the least power.
The verb is rendir cuentas. E.g.: Subrayó que la obligación de rendir cuentas depende no solo de la oferta sino también de la demanda: He emphasized that accountability is not only about supply but also about demand.
The noun is el rendimiento de cuentas. Rendimiento also can be translated as ‘performance, return’ E.g.: Las inversiones de la compañía tuvieron un buen rendimiento: The company’s investments had a good return. dc

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