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Analyse de la relation entre le rendement managérial et les chiffres comptables

Author

Listed:
  • Olivier Voyant

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Cette communication s'intéresse à la relation entre le rendement managérial et les chiffres comptables. Un cadre théorique est proposé, puis testé sur un cas de recherche menée au sein d'une Chambre de Commerce et d'Industrie sur une période de 8 ans. Les résultats montrent l'existence d'une relation entre le rendement managérial et les chiffres comptables : l'activation du capital humain est non seulement générateur de performance économique, mais représente un effort financier faible pour un taux de rentabilité élevé.

Suggested Citation

  • Olivier Voyant, 2010. "Analyse de la relation entre le rendement managérial et les chiffres comptables," Post-Print halshs-00750284, HAL.
    • Handle: RePEc:hal:journl:halshs-00750284
    as

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