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La valeur partenariale : vers une mesure opérationnelle..

Author

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  • Gérard Charreaux

Abstract

The objective of this article is to provide an operational measure of the stakeholder value. This measure is illustrated by an application to a certain number of European firms of the automobile sector. This application highlights the interest of this measure to establish a financial diagnosis allowing for a better connection with the contractual perspective of the firm and the strategic approach.

Suggested Citation

  • Gérard Charreaux, 2007. "La valeur partenariale : vers une mesure opérationnelle..," ACCRA, Association francophone de comptabilité, vol. 13(1), pages 7-45.
    • Handle: RePEc:cai:accafc:cca_131_0007
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    Cited by:

    1. Odile Uzan & Mélanie Czepik & Philippe Castelnau & Olivier Cretté & Olivier Joffre & Mehdi Heraut-Zérigui & Jean-Jacques Pluchart, 2018. "Synthèse cycles de conférences ORSE - ADERSE : RSE & performance globale : juin 2015 à janvier 2017," Working Papers hal-02282633, HAL.
    2. Gérard Charreaux, 2014. "Valeur partenariale et approche intégrée du contrôle de gestion:une note," Working Papers CREGO 1141003, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Thierry Poulain-Rehm & Xavier Lepers, 2012. "Does Employee Ownership Benefit Value Creation? The Case of France (2001–2005)," Post-Print hal-01382074, HAL.
    4. Michelle Hentic-Giliberto & Sylvie Stéphan, 2018. "Entre temps et espace, les enjeux de la gouvernance des organisations du secteur médico-social : vers une évolution des postures managériales ?," Post-Print hal-02556903, HAL.

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