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Comptabilité Sociétale Et Connaissance : Quelle Place En Gouvernance ?


  • Stéphane Trebucq

    () (CRECCI-IRGO - Institut d'Administration des Entreprises (IAE) - Bordeaux)


Rares sont les sociétés du CAC 40 qui traitent de gestion des connaissances, et celles qui le font n'apparaissent pas pour autant plus performantes. Subsidiairement, si l'on se réfère à la littérature académique consacrée à la gouvernance, les questions ayant trait, d'une part, à la valorisation des connaissances et, d'autre part, au contrôle des dirigeants n'apparaissent pas directement cooccurrentes.

Suggested Citation

  • Stéphane Trebucq, 2005. "Comptabilité Sociétale Et Connaissance : Quelle Place En Gouvernance ?," Post-Print halshs-00581293, HAL.
  • Handle: RePEc:hal:journl:halshs-00581293
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    References listed on IDEAS

    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    2. Luigi Zingales, 2000. "In Search of New Foundations," Journal of Finance, American Finance Association, vol. 55(4), pages 1623-1653, August.
    3. Bengt Holmstrom & John Roberts, 1998. "The Boundaries of the Firm Revisited," Journal of Economic Perspectives, American Economic Association, vol. 12(4), pages 73-94, Fall.
    4. Gavin J. Nicholson & Geoffrey C. Kiel, 2004. "A Framework for Diagnosing Board Effectiveness," Corporate Governance: An International Review, Wiley Blackwell, vol. 12(4), pages 442-460, October.
    5. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    6. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie,, vol. 1(2), pages 57-88, June.
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