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Evaluation et valorisation lors de la conception innovante : vers un contrôle de gestion de l'immatériel adapté aux processus d'innovation;

Author

Listed:
  • Philippe Bertheau

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Claude Roche

    (Institut supérieur de l'électronique et du numérique (ISEN))

  • Nicolas Dufour

    (ESG Paris – School of Business)

Abstract

The success of a specific innovation cannot be predicted with confidence-it is a widely accepted result of research. As a consequence, the value of this innovation remains unknown until very late in the design process. Building on recent results from research on qualitative control, we take a different position and work on the hypothesis that stakeholders directly involved in the innovation are able to run a useful, early and complete " valuation " process.

Suggested Citation

  • Philippe Bertheau & Claude Roche & Nicolas Dufour, 2015. "Evaluation et valorisation lors de la conception innovante : vers un contrôle de gestion de l'immatériel adapté aux processus d'innovation;," Post-Print hal-01187111, HAL.
    • Handle: RePEc:hal:journl:hal-01187111
    Note: View the original document on HAL open archive server: https://hal.science/hal-01187111
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    References listed on IDEAS

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    Keywords

    value; design-theory; business-models; controlling; innovation;
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