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La prise en compte de l'investissement immatériel - Cas d'expérimentations

Listed author(s):
  • Stéphane Leymarie

    (Laboratoire Orléanais de Gestion)

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    L'objet de cet article est de montrer les enjeux qui se rapportent à la prise en compte des investissements immatériels, notamment pour les entreprises industrielles. Après avoir rappelé quelques éléments de définition et détaillé les principaux référents théoriques qui établissent l'importance stratégique des investissements immatériels, l'article propose, sur la base des résultats de deux cas d'expérimentations réalisées dans des entreprises industrielles, de mettre en évidence la sous-évaluation des investissements immatériels et la nécessité de leur prise en compte.

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    Paper provided by Laboratoire Orléanais de Gestion - université d'Orléans in its series Working Papers with number 2001-2.

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    Date of creation: 2001
    Handle: RePEc:log:wpaper:2001-2
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