Abstract:

This paper examines the issue of the impact of socio-cultural differences on credit decision-making in the context of bank reconciliation operations. He proposes to make a comparison between the attitude of the members of the board of directors in terms of credit evaluation of three Moroccan banks and their subsidiaries located in sub-Saharan Africa. The survey is conducted among 50 directors and reveals a correlation between the socio-cultural specificities and the perception of risk by the administrator on the one hand, and his control exercised on the managers on the other hand.