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Mesurer le capital organisationnel comme combinaison de ressources

Author

Listed:
  • Jean-François Casta

    (DRM-Finance - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Luc Paugam

    (DRM-Finance - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article propose une réflexion sur les fondements de la mesure du capital organisationnel. La règle de la représentation (Ijiri, 1975) -- qui fonde la légitimité du processus d'évaluation sur l'homomorphisme devant exister entre le système de mesure et l'objet mesuré -- suggère que la nature combinatoire du capital organisationnel telle qu'elle est appréhendée par la littérature (la Resource-based view) -- et les bases de l'arithmétique financière classique conduisent à une mesure incohérente. Afin de lever cette inconsistance, nous proposerons un modèle alternatif de nature combinatoire, mesurant l'aptitude à coordonner efficacement des ressources complémentaires. Prenant appui sur la théorie des capacités (Choquet, 1953) et relaxant le postulat standard d'additivité, cette modélisation des interactions créatrices de valeur est cohérente avec la nature du capital organisationnel et permet d'identifier les ressources stratégiques.

Suggested Citation

  • Jean-François Casta & Luc Paugam, 2010. "Mesurer le capital organisationnel comme combinaison de ressources," Post-Print hal-00680410, HAL.
    • Handle: RePEc:hal:journl:hal-00680410
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    References listed on IDEAS

    as
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    Cited by:

    1. Inès Bouden & Jean-François Casta, 2013. "L'identification du capital immatériel dans les états financiers : problématique et enjeux," Post-Print halshs-00679575, HAL.

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