Le pilotage du capital immatériel : le cas d'une grande entreprise durant la crise économique récente
Auteur / Autrice : | Daniel-Enrique Guevara-Espejel |
Direction : | Ahmed Bounfour |
Type : | Thèse de doctorat |
Discipline(s) : | Sciences de gestion |
Date : | Soutenance le 12/12/2011 |
Etablissement(s) : | Paris 11 |
Ecole(s) doctorale(s) : | École doctorale, Sciences de l'Homme et de la Société (Sceaux, Hauts-de-Seine ; 1996-2015) |
Jury : | Président / Présidente : Éric Pezet |
Examinateurs / Examinatrices : Sandra Charreire Petit | |
Rapporteurs / Rapporteuses : Ababacar Mbengue, Thomas J. Housel |
Mots clés
Mots clés contrôlés
Mots clés libres
Résumé
Now a day, the World has been experiencing the worst economic crisis since 1929, and this is considered as the “perfect storm”. In addition, the businesses and organizations are trying to be safe under this context. Based on Akerman cycle approach, this research focus on an organization case study that is trying to respond to an economic crisis it has been experiencing since 2009. Also, this investigation identifies how some of the businesses’ intangible assets are becoming relevant and they are trying to help during this situation, particularly right after the enterprise experienced some years of expansion and growth. The intangible assets considered are included in the intellectual capital taxonomy of the organization and also are grouped in the human, structural and relational capital sets. Moreover, there is a specific monitor of one of the intangible assets and it is more related to the sales quotation rat