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Capturing The Socio-Economic Value By The Hidden Costs Method: Case Study

Author

Listed:
  • Laurent Cappelletti

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Djamel Khouatra

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Florence Noguera

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

Abstract

In these times of world-wide crisis, the creation of value is a topic which arouses a very strong interest in many management sciences fields including strategic management, corporate finance, management accounts and audits, organization and marketing. On an academic level, this interest translates into many research programs and projects. On a practical level, value creation has become the leitmotiv of company owners and managers. The central assumption developed is that organizational value is a powerful corporate lever for adding economic and social value. (Kaplan & Norton, 2004). We define the organizational value of a company as the quality of its management and its operation. The associated assumption is that the creation of organizational value contributes to corporate survival and/or development. This idea focuses on answers to the following questions. 1. How can we measure the creation of organizational value? 2. Do existing value creation measurement methods measure organizational value creation satisfactorily?

Suggested Citation

  • Laurent Cappelletti & Djamel Khouatra & Florence Noguera, 2011. "Capturing The Socio-Economic Value By The Hidden Costs Method: Case Study," Post-Print halshs-00757959, HAL.
    • Handle: RePEc:hal:journl:halshs-00757959
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    Keywords

    socio-economic value; hidden costs methods;

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