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Mesurer le capital organisationnel comme combinaison de ressources

Author

Listed:
  • Luc Paugam

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Jean-François Casta

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

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.

Suggested Citation

  • Luc Paugam & Jean-François Casta, 2010. "Mesurer le capital organisationnel comme combinaison de ressources," Post-Print halshs-00494560, HAL.
    • Handle: RePEc:hal:journl:halshs-00494560
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00494560
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    References listed on IDEAS

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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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