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Projet, Pérennité, Profit : les 3 P de la gouvernance

  • Jean-Pierre Bréchet

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

Partant des ingrédients d'une gouvernance exigeante dans le cas d'une entreprise patrimoniale cotée, l'article défend trois dimensions constitutives, dans cet ordre, d'une lecture de la gouvernance : P comme centralité du Projet d'entreprise, P comme Pérennité, P comme Profit. Une telle théorie est indissociable d'une théorie de l'entreprise fondée sur le projet ou Project-Based View. Le premier P trouve ses fondements dans cet effort de théorisation d'une PBV. Le deuxième prend en compte que l'entreprise réelle, en tant que réalité contractuelle ou d'apprentissage, engage un rapport au temps. Enfin, le profit se comprend comme une épreuve et un moyen dans la perspective de maintien de l'entreprise réelle avant que d'être un objet de répartition. La gouvernance et les médiations du pouvoir managérial qu'elle recouvre, trouvent, dans ces 3 P, leurs fondements théoriques et pratiques.

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Paper provided by HAL in its series Working Papers with number hal-00546317.

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Date of creation: 14 Dec 2010
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Handle: RePEc:hal:wpaper:hal-00546317
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00546317/en/
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  1. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
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