In Senegal, marriage and procreation are strongly associated in the social representations. With the postponement of the age at first marriage, childbearing outside marriage is becoming more frequent. A comparison of two contrasting populations, one from the capital (Dakar) and one from a rural...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...

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...