La contribution du système de contrôle de gestion à l’évaluation du capital immatériel des entreprises innovantes
Modèle conceptuel théorique
DOI:
https://doi.org/10.23882/rmd.23173Palavras-chave:
capital immatériel, théorie des ressources, théorie des capacités dynamiques, capital humain, capital organisationnel, système de contrôle de gestionResumo
Avec la montée de la digitalisation et de l’intelligence artificielle, le capital immatériel est reconnu, à travers ses composantes, comme source primordial de la performance au sein des entreprises. Parallèlement à la reconnaissance de son importance dans la détermination de la valeur d'une entreprise, on assiste au rôle croissant des systèmes de contrôle de gestion dans le cadre du capital immatériel (Novas et al., 2017). De ce fait, un système de contrôle de gestion efficace et innovant de l’entreprise facilite l’évaluation du capital immatériel et accroît ses contributions (Mouritsen & Roslender, 2009; Tayles et al., 2007). Il permet aussi de soutenir efficacement la capacité de connaissance d'une entreprise (Lee & Widener, 2016) et dans recherche d'un avantage concurrentiel (Simons, 1995). L'objectif de cet article est de présenter un modèle conceptuel théorique de la contribution du système de contrôle de gestion à l’évaluation du capital immatériel et de ses composantes dans les entreprises innovantes (Start-up). Nous avons choisi les entreprises innovantes comme champ d’étude en raison de l’immatérialité qui caractérise ce type d’entreprise et la relation étroite entre leurs valeurs et leurs capacités à estimer leur capital immatériel. De ce fait, nous nous sommes basés sur la théorie des ressources (Barney, 1991), la théorie des capacités dynamiques (Teece et al., 2008) et l’approche stratégique de la gestion du capital immatériel (Arrègle, 2006) comme des bases théoriques de la littérature. Notre étude permet présenter un modèle conceptuel théorique qui montre le rôle du système de contrôle de gestion à l’évaluation du capital immatériel et de ses composantes.
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Direitos de Autor (c) 2023 Abderrahim Id Boufakir, Said Akrich
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