(VF)L'objectif de cet article est de proposer une mesure opérationnelle de la valeur partenariale. Cette mesure est illustrée par une application à un certain nombre de firmes européennes du secteur automobile. Cette application met en évidence l’intérêt de la démarche pour construire un diagnostic financier permettant de mieux mettre en relation la conception contractuelle de la firme et l’approche stratégique.(VA)The objective of this article is to provide an operational measure of the stakeholder value. This measure is illustrated by an application to a certain number of European firms of the automobile sector. This application highlights the interest of this measure to establish a financial diagnosis allowing for a better connection with the contractual perspective of the firm and the strategic approach.
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Paper provided by Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number
1061103.