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La divulgation d'informations sur l'immatériel : Une étude empirique dans le contexte tunisien

Author

Listed:
  • Ali Mezghani

    (ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis)

  • Ahmed Ellouze

    (ISIG - Institut Supérieur d'informatique et de gestion [Kairouan] - UNIV-K - Université de Kairouan=University of Kairouan)

  • Eskander Mezghani

    (ISCAE de Tunis - ISCAE)

Abstract

Dans le cadre de ce travail de recherche exploratoire, nous étudions l'approche pratique du capital immatériel, à travers une enquête par questionnaire, pour voir l'étendue de la reconnaissance de ce concept dans notre contexte tunisien et notamment pour dégager l'avis des dirigeants d'entreprises sur les moyens d'identification et les règles de comptabilisation et de divulgation du capital immatériel. Les résultats de cette enquête montrent que le degré de connaissance du concept du capital immatériel est jugé satisfaisant. Toutefois, cette connaissance reste théorique et n'est pas émanent d'un cadre pratique et de gestion courante.

Suggested Citation

  • Ali Mezghani & Ahmed Ellouze & Eskander Mezghani, 2007. "La divulgation d'informations sur l'immatériel : Une étude empirique dans le contexte tunisien," Post-Print halshs-00544939, HAL.
    • Handle: RePEc:hal:journl:halshs-00544939
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544939v1
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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