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Capital intellectuel et création de valeur : une lecture conceptuelle des pratiques française et italienne

Author

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  • Monique Lacroix
  • Stefano Zambon

Abstract

Representing and understanding intellectual capital are becoming part of the today?s main concerns of companies. In a context of growing importance of financial variables, the paper explores the relationship between intellectual capital and value creation. Many different approaches characterise the study of intangibles both at a conceptual and an instrumental level. The conceptual view here developed rests upon the study of an Italian company and of a French one. Both of them have implemented systems of indicators in order to tentatively visualise and manage their intellectual capital. These grounded cases suggest that the adoption of such systems linking value creation with intangible resources is explained by the pursuing of two related but distinct objectives : on one hand, the control and management of intangibles ? which are relevant sources of value ?, and on the other hand the measurement and management of their contribution to the shareholder value of these organisations.

Suggested Citation

  • Monique Lacroix & Stefano Zambon, 2002. "Capital intellectuel et création de valeur : une lecture conceptuelle des pratiques française et italienne," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 61-83.
    • Handle: RePEc:cai:accafc:cca_083_0061
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    Citations

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    Cited by:

    1. Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, HAL.
    2. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    3. Jean-Christophe Duhamel & Réda Sefsaf, 2017. "Valeur de la gouvernance d'entreprise et gouvernance des valeurs de l'entreprise. Recherche sur les effets des codes de gouvernance et les stratégies de communication en matière de gouvernance," Working Papers halshs-01633982, HAL.
    4. Marie-Annick Montalan & Béatrice Vincent, 2010. "Proposition d'un modèle d'évaluation du capital immatériel pour les organisations transversales à l'hôpital : le cas des Equipes Mobiles de Gériatrie (EMG)," Post-Print hal-00476676, HAL.
    5. Mohamed Ali Boujelbene & Habib Affes, 2013. "Perceptions Du Capital Intellectuel Par Les Managers Etude Empirique Dans Le Contexte Tunisien," Post-Print hal-00991699, HAL.

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