Capital intellectuel et création de valeur: une lecture conceptuelle des pratiques française et italienne

Monique Lacroix and Stefano Zambon

ACCRA, 2002, vol. 8, issue 3, 61-83

Abstract: Representing and understanding intellectual capital are becoming part of the today?s main concerns of companies. In a context of growing importance of financial variables, the paper explores the relationship between intellectual capital and value creation. Many different approaches characterise the study of intangibles both at a conceptual and an instrumental level. The conceptual view here developed rests upon the study of an Italian company and of a French one. Both of them have implemented systems of indicators in order to tentatively visualise and manage their intellectual capital. These grounded cases suggest that the adoption of such systems linking value creation with intangible resources is explained by the pursuing of two related but distinct objectives : on one hand, the control and management of intangibles ? which are relevant sources of value ?, and on the other hand the measurement and management of their contribution to the shareholder value of these organisations.

Keywords: value creation; intellectual capital; organizational competencies; brands; intangible assets (search for similar items in EconPapers)
Date: 2002
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_083_0061 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2002-3-page-61.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_083_0061

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().