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Mesurer le capital organisationnel comme combinaison de ressources

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Author Info

  • Luc Paugam

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

  • Jean-François Casta

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

Abstract

Au regard de la baisse tendancielle du ratio book-to-market, résultant d'une reconnaissance très imparfaite des différentes formes de capital immatériel, la présente communication a pour objectif de réexaminer les fondements de la mesure du capital organisationnel. Partant du non respect de la règle de la représentation (Ijiri, 1975) — qui fonde la légitimité de tout processus d'évaluation sur l'homomorphisme devant exister entre le système de mesure et l'objet mesuré — nous suggérons que la nature combinatoire du capital organisationnel telle qu'elle est appréhendée par la littérature (essentiellement la Resource-based view) — et les bases de l'arithmétique financière classique conduisent à une mesure imparfaite. Afin de lever cette inconsistance, nous avancerons l'hypothèse que le capital organisationnel devrait être évalué à partir d'un processus de nature combinatoire, mesurant l'aptitude à coordonner efficacement des ressources complémentaires. A cette fin, prenant appui sur la théorie des capacités (Choquet, 1953) et relaxant le postulat standard d'additivité des valeurs, nous proposons une modélisation des interactions créatrices de valeur qui nous semble ouvrir une perspective de mesure du capital organisationnel.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00494560.

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Date of creation: 02 Sep 2010
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Publication status: Published - Presented, 20ème congrès annuel des IAE, 2010, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00494560

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00494560
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Related research

Keywords: Capital immatériel ; capital organisationnel ; postulat d'additivité ; synergies ; agrégations non additives ; capacités de Choquet ; évaluation d'entreprise;

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  1. Grabisch, Michel & Kojadinovic, Ivan & Meyer, Patrick, 2008. "A review of methods for capacity identification in Choquet integral based multi-attribute utility theory: Applications of the Kappalab R package," European Journal of Operational Research, Elsevier, vol. 186(2), pages 766-785, April.
  2. Carol Corrado & John Haltiwanger & Dan Sichel, 2005. "Measuring Capital in the New Economy," NBER Books, National Bureau of Economic Research, Inc, number corr05-1, October.
  3. Baruch Lev, 2003. "Remarks on the measurement, valuation, and reporting of intangible assets," Economic Policy Review, Federal Reserve Bank of New York, issue Sep, pages 17-22.
  4. Williamson, Oliver E, 1983. "Organization Form, Residual Claimants, and Corporate Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 351-66, June.
  5. Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298.
  6. Bry, Xavier & Casta, Jean-François, 2003. "Synergy Modelling and Financial Valuation : the contribution of Fuzzy Integrals," Economics Papers from University Paris Dauphine 123456789/1881, Paris Dauphine University.
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