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Le capital immatériel et la problématique de sa mesure : Une revue de littérature

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  • Abdessamad Dibi

    (UH2MC - Université Hassan II [Casablanca])

Abstract

Since the emergence of the debate on intangible capital, the issue of its measurement remains one of the persistent questions of research in management sciences. Indeed, the subject has been the subject of much research, both conceptually and methodologically. In parallel to the work which has been interested in the exploration of the notion of the intangible as well as its different components, other research has tried to propose approaches and models for the measurement of this intangible capital. The review of the literature on the subject leads us to confront two main measurement approaches: that of evaluation (associating a value with intangible) and that of valuation (the constitution of intangible as an economic value and management of this value).

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  • Abdessamad Dibi, 2021. "Le capital immatériel et la problématique de sa mesure : Une revue de littérature," Post-Print halshs-03367657, HAL.
    • Handle: RePEc:hal:journl:halshs-03367657
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03367657v2
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    1. Pierre Caspar, 1988. "L'investissement intellectuel," Revue d'Économie Industrielle, Programme National Persée, vol. 43(1), pages 107-118.
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      Keywords

      Capital immatériel; mesure; évaluation; valorisation; performance globale Intangible capital; measurement; evaluation; valuation; overall performance;
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