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concept du capital immatériel : l'ambiguité d'une terminologie

Author

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  • Marouane ELARFAOUI
  • Rachid DAANOUNE

Abstract

La thématique de recherche relative au capital immatériel est encore à un stade embryonnaire. Il n’existe toujours pas un construit scientifique établi. Du point de vue conceptuel, le capital immatériel est un terme qui englobe une multitude de désignations que certains chercheurs considèrent qu’ils ne signifient pas forcement la même chose bien que d’autres pensent le contraire. Il semble, en outre, y avoir une inadéquation entre les définitions et les classifications d'une part, et les situations concrètes auxquelles les entreprises sont confrontées, d'autre part. Le présent article tente de mettre la lumière sur l’état de l’art du capital immatériel en tant que discipline scientifique du point de vue théorique, conceptuel, définitionnel et de classification. Cette notion qui remonte aux années 20 du XXème siècle, son évolution sera évoquée pour éclaircir les problématiques actuelles.

Suggested Citation

  • Marouane ELARFAOUI & Rachid DAANOUNE, 2018. "concept du capital immatériel : l'ambiguité d'une terminologie," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 119-139, June.
    • Handle: RePEc:jaf:journl:v:9:y:2018:i:1:n:109
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    Keywords

    Capital immatériel; genèse; conceptualisation; définition; classification; Intellectual capital; Genesis; Conceptualization; Definition; Classification;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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