Divulgation du capital intellectuel dans les rapports annuels des entreprises
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Le problème de la divulgation du capital intellectuel (DCI) fait l'objet de nombreuses discussions, tant chez les universitaires que chez les praticiens. La présence et l'importance croissantes du capital intellectuel (CI) dans les chaînes de valeur des entreprises et sa reconnaissance comptable insuffisante dans les entreprises d'aujourd'hui figurent parmi les raisons valables qui sous-tendent le débat en cours. L'une des manifestations présumées de cette disparité peut être observée dans la divergence croissante entre les valeurs comptables et les valeurs de marché des entreprises. Ce livre fournit des aperçus systématiques des fondements théoriques existants de la DCI et utilise l'analyse de contenu pour examiner certains aspects de la DCI discursive et numérique dans des rapports annuels sélectionnés. Différentes perspectives sont utilisées pour appréhender le problème de la conceptualisation de l'IC et, dans la recherche d'une compréhension plus approfondie de l'évaluation de l'IC, des aspects axiologiques de base sont pris en compte. L'ouvrage soutient que l'absence de modalités plausibles d'évaluation des CI compatibles avec les normes comptables en vigueur empêche une divulgation plus répandue de ces derniers et suggère que, parallèlement à l'unification de la nomenclature et à l'accent mis sur l'évaluation, la discipline devrait passer de l'accent sur la définition à l'approche opérationnelle.
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