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Quand la comptabilité rencontre le capital humain : cinquante ans d’un rendez-vous manqué

Author

Listed:
  • Stéphane Trébucq
  • Michel Nefti

    (VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

Dans le cadre de cet article, nous cherchons à déterminer dans quelle mesure la littérature académique comptable a réussi à capter tout ou partie de ce concept, et de ses problématiques associées. Pour ce faire, 129 articles académiques ont été identifiés, et traités à partir des logiciels GarganText et NVivo. Les résultats font apparaître une évolution des centres d'intérêt sur la période 1968-2019, avec une attente croissance en matière d'innovation et de connaissances.

Suggested Citation

  • Stéphane Trébucq & Michel Nefti, 2021. "Quand la comptabilité rencontre le capital humain : cinquante ans d’un rendez-vous manqué," Post-Print hal-05492343, HAL.
    • Handle: RePEc:hal:journl:hal-05492343
    DOI: 10.3917/resg.140.0123
    as

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