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

Abdessamad Dibi

Post-Print from HAL

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).

Keywords: Capital immatériel; mesure; évaluation; valorisation; performance globale Intangible capital; measurement; evaluation; valuation; overall performance (search for similar items in EconPapers)
Date: 2021-09-24
New Economics Papers: this item is included in nep-hpe
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03367657v2
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in revue marocaine de contrôle de gestion, 2021

Downloads: (external link)
https://shs.hal.science/halshs-03367657v2/document (application/pdf)

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:hal:journl:halshs-03367657

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().