Measuring the banking activity of French banks by functions of accounting utility

Abstract

The function of accounting utility is a criterion to measure the activity of entities. The annual accounts are a synthesis of decision making and the accounts record the economic, financial, and monetary values of the transactions. The offsets of the accounts according to their value nature are accounting identities, which can be included in an Edgeworth box by previous transformations. Their cartesian measurement are functions of accounting utility. The manuscript considers symmetries on positions on Edgeworth box are interactions for maintain activities of entities. So, the utilities can be nominal, strategics and reals. The obtained determinant explains their behavior and have relation on evolutionary of external variables to accounting information. The Edgeworth is a laboratory like nature sciences where hypothesis can be more advanced to real situations. Entities can make recorded or tacit decisions and interact with each other in a laboratory, so symmetries have different meanings in research.