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Mesurer le capital organisationnel comme combinaison de ressources

  • Luc Paugam


    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

  • Jean-François Casta


    (DRM - Dauphine Recherches en Management - CNRS - 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.

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

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Date of creation: 02 Sep 2010
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Publication status: Published in 20ème congrès annuel des IAE, Sep 2010, Strasbourg, France. Session comptabilité financière, 2010
Handle: RePEc:hal:journl:halshs-00494560
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  1. Grabisch, Michel & Kojadinovic, Ivan & Meyer, Patrick, 2008. "A review of methods for capacity identification in Choquet integral based multi-attribute utility theory: Applications of the Kappalab R package," European Journal of Operational Research, Elsevier, vol. 186(2), pages 766-785, April.
  2. 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.
  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. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
  5. Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298.
  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. repec:dau:papers:123456789/1881 is not listed on IDEAS
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