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Le potentiel humain au cœur de la performance économique

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  • Olivier Voyant

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Cette communication s'intéresse à la relation entre le rendement managérial et les chiffres comptables. Un cadre théorique est proposé, puis testé sur un cas de recherche menée au sein d'une Chambre de Commerce et d'Industrie sur une période de 8 ans. Les résultats montrent l'existence d'une relation entre le rendement managérial et les chiffres comptables : l'activation du capital humain est non seulement générateur de performance économique, mais représente un effort financier faible pour un taux de rentabilité élevé.

Suggested Citation

  • Olivier Voyant, 2012. "Le potentiel humain au cœur de la performance économique," Post-Print hal-00691144, HAL.
    • Handle: RePEc:hal:journl:hal-00691144
    Note: View the original document on HAL open archive server: https://hal.science/hal-00691144
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    File URL: https://hal.science/hal-00691144/document
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    References listed on IDEAS

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    6. Laurent Cappelletti & Olivier Voyant, 2009. "IAS-IFRS pour les PME," Post-Print hal-02103756, HAL.
    7. Laurent Cappelletti & Olivier Voyant, 2009. "IAS-IFRS pour les PME," Post-Print halshs-00749787, HAL.
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    Cited by:

    1. Gérard Desmaison, 2017. "L'INGENIERIE DU REBOND L'accompagnement des entrepreneurs post faillite," Post-Print halshs-02073894, HAL.

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