IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Mesurer le capital organisationnel comme combinaison de ressources

  • 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)

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://halshs.archives-ouvertes.fr/docs/00/49/45/60/PDF/Casta_Paugam2010.pdf
Download Restriction: no

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

as
in new window

Length:
Date of creation: 02 Sep 2010
Date of revision:
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
Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298.
  2. Michel Grabisch & Ivan Kojadinovic & Patrick MEYER, 2008. "A review of methods for capacity identification in Choquet integral based multi-attribute utility theory: Applications of the Kappalab R package," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00187175, HAL.
  3. Carol Corrado & John Haltiwanger & Dan Sichel, 2005. "Measuring Capital in the New Economy," NBER Books, National Bureau of Economic Research, Inc, number corr05-1, May.
  4. 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.
  5. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
  6. 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.
  7. 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.
  8. Ramond, Olivier & Casta, Jean-François & Bry, Xavier, 2005. "Intangibles mismeasurements, synergy, and accounting numbers : a note," Economics Papers from University Paris Dauphine 123456789/2196, Paris Dauphine University.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00494560. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.