IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_083_0061.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_083_0061
    Download Restriction: free

    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2002-3-page-61.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_083_0061. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.