Evaluation et valorisation lors de la conception innovante: vers un contrôle de gestion de l'immatériel adapté aux processus d'innovation

Philippe Bertheau (), Claude Roche and Nicolas Dufour
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Philippe Bertheau: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Claude Roche: Institut supérieur de l'électronique et du numérique (ISEN)
Nicolas Dufour: ESG Paris – School of Business

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Abstract: The success of a specific innovation cannot be predicted with confidence-it is a widely accepted result of research. As a consequence, the value of this innovation remains unknown until very late in the design process. Building on recent results from research on qualitative control, we take a different position and work on the hypothesis that stakeholders directly involved in the innovation are able to run a useful, early and complete " valuation " process.

Keywords: value; design-theory; business-models; controlling; innovation (search for similar items in EconPapers)
Date: 2015
New Economics Papers: this item is included in nep-ino
Note: View the original document on HAL open archive server: https://hal.science/hal-01187111
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Published in Recherches en sciences de gestion, 2015, 1, pp.47-65

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