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首页> 外文期刊>International Journal of Business and Management >The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions
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The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions

机译：银行贷款过程：会计信息在构建现实或幻象中的作用

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In the last decades the Bank and finance literature have paid a growing attention to the bank lending process. Considering the different kinds of information, such as hard and soft information, involved in the risk evaluation, contributions to the bank lending literature have highlighted that small banks are better able to collect and act on soft information than large banks. In the bank lending process the risk can be assessed differently among actors, so the communication plays an important role in creating the firm rating evaluation. This paper aims to understand how the accounting information, as a language, could facilitate a successful functioning reality construction or an illusionary one. Drawing on the pragmatic constructivist perspective, which assumes the reality construction as the integration between facts, values, possibilities and communication, we try to understand how the actors integrate their different calculative cultures (calculative idealism and calculative pragmatism) in the bank lending process. In doing so, we carry out two case studies at two small banks operating in the South of Italy. The empirical evidences show how the presence of multiple calculative cultures has entailed disagreement, slowing down the lending process. The integration of the two calculative cultures has been showed underlining their complementarities. This paper contributes to highlight the useful role of the pragmatic constructivist approach to study the problem of the co-presence of different cultures within an organization, explaining how an integration can occur.
机译：在过去的几十年中，世界银行和金融文献越来越关注银行的借贷过程。考虑到风险评估所涉及的各种信息（例如硬性和软性信息），对银行贷款文献的贡献突出表明，与大型银行相比，小型银行更有能力收集软性信息并对其采取行动。在银行贷款过程中，可以对参与者之间的风险进行不同的评估，因此，沟通在创建公司评级评估中起着重要的作用。本文旨在了解会计信息作为一种语言如何能够促进成功的现实构想或虚构的现实构想。利用实用主义的建构主义视角，将现实建构假定为事实，价值，可能性和沟通之间的整合，我们试图了解参与者在银行借贷过程中如何整合他们不同的计算文化（计算理想主义和计算实用主义）。为此，我们在意大利南部的两家小型银行进行了两个案例研究。经验证据表明，多种计算文化的存在如何引起分歧，从而减缓了放贷过程。两种计算文化的整合已显示出它们的互补性。本文致力于强调实用的建构主义方法在研究组织内不同文化并存的问题，解释如何发生整合方面的有用作用。

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