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Le potentiel humain au cœur de la performance économique

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  • Olivier Voyant

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Cette communication s'intéresse à la relation entre le rendement managérial et les chiffres comptables. Un cadre théorique est proposé, puis testé sur un cas de recherche menée au sein d'une Chambre de Commerce et d'Industrie sur une période de 8 ans. Les résultats montrent l'existence d'une relation entre le rendement managérial et les chiffres comptables : l'activation du capital humain est non seulement générateur de performance économique, mais représente un effort financier faible pour un taux de rentabilité élevé.

Suggested Citation

  • Olivier Voyant, 2012. "Le potentiel humain au cœur de la performance économique," Post-Print hal-00691144, HAL.
    • Handle: RePEc:hal:journl:hal-00691144
    Note: View the original document on HAL open archive server: https://hal.science/hal-00691144
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    File URL: https://hal.science/hal-00691144/document
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    References listed on IDEAS

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    4. Sergio Perelman & David de La Croix & Christine Mainquet & Frédéric Docquier & Etienne Wasmer, 2002. "Capital humain et dualisme sur le marché du travail," Post-Print hal-03568043, HAL.
    5. David J. Teece, 2003. "Towards an Economic Theory of the Multiproduct Firm," World Scientific Book Chapters, in: Essays In Technology Management And Policy Selected Papers of David J Teece, chapter 15, pages 419-446, World Scientific Publishing Co. Pte. Ltd..
    6. Laurent Cappelletti & Olivier Voyant, 2009. "IAS-IFRS pour les PME," Post-Print halshs-00749787, HAL.
    7. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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    Cited by:

    1. Gérard Desmaison, 2017. "L'INGENIERIE DU REBOND L'accompagnement des entrepreneurs post faillite," Post-Print halshs-02073894, HAL.

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