Administration in organizations emerged as a specific field of inquiry for social sciences in the middle of the twentieth century. Herbert Simon has defined a program that allows social sciences to move from principles to concepts about action and action taking. Four main perspectives of...

Banks are supposed to respond to imperfect information in credit markets. They are thought to access private information and to create additional information through credit granting.This means two things. First, mandatory accounting information is not sufficient to create a state of perfect...

Financial accounting data should be useful for stakeholders' decisions. This paper focuses on the usefulness of accounting information for bank loan officers while they have to decide to grant a credit to a business. Based on interviews, it tries to identify the bank loan officers' needs and...

In the article, we want to study existence and valence of the signal given by a promotional communication, usually associated with a price discount. An individual utility model is used to analyse empirical data from Gabor & Granger study. Results show that signal increase price effect and that,...