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Etude d'un objet conceptuel déstabilisant. L'investissement immatériel

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  • Patrick Epingard

Abstract

[fre] Etude d'un objet conceptuel déstabilisant. L'investissement immatériel . . L'émergence de l'investissement immatériel, objet flou, protéiforme, intangible mais essentiel pour la performance des entreprises comme des nations, remet fortement en cause les fondements mêmes sur lesquels repose le calcul économique traditionnel. L'objet de cet article est d'analyser et de préciser les contours du concept (identification, mesure, évaluation), en le reliant à la montée de l'information et aux transformations profondes qui traversent les systèmes productifs. Quelques pistes de réflexion sont ensuite explorées pour une intégration de ce concept clé dans un cadre théorique naissant et très prometteur : celui d'une économie fondée sur le savoir. [eng] Study of a destabilizing concept : intangible investment. . The emergence of Intangible Investment, fuzzy, protean, but essential for the performance of companies as well as nations, calls strongly into question the very bases of traditional cost-benefit economic analysis. The objective of this article is to analyze the contours of the concept (identification, measure, evaluation) by linking it to the increase of information and to deep transformations which affect production systems. Some ideas are then explored to integrate this key concept into a budding and very promising theoretical framework : the Knowledge-based Economy.

Suggested Citation

  • Patrick Epingard, 1998. "Etude d'un objet conceptuel déstabilisant. L'investissement immatériel," Revue Économique, Programme National Persée, vol. 49(6), pages 1511-1538.
  • Handle: RePEc:prs:reveco:reco_0035-2764_1998_num_49_6_410053
    DOI: 10.3406/reco.1998.410053
    Note: DOI:10.3406/reco.1998.410053
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    Cited by:

    1. Yassine Louzzani, 2005. "Représentations Comptables Des Immatériels : Entre Prudence Et Souplesse," Post-Print halshs-00581222, HAL.

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