The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model

Detalhes bibliográficos
Autor(a) principal: Id Boufakir, Abderrahim
Data de Publicação: 2023
Outros Autores: Akrich, Said
Tipo de documento: Artigo
Idioma: fra
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://doi.org/10.23882/rmd.23173
Resumo: With the rise of digitalization and artificial intelligence, intangible capital is recognized, through its components, as a primary source of performance within companies. Alongside the recognition of its importance in determining a company's value, we are witnessing the growing role of management control systems in the context of intangible capital (Novas et al., 2017). As a result, an effective and innovative corporate management control system facilitates the valuation of intangible capital and enhances its contributions (Mouritsen & Roslender, 2009; Tayles et al., 2007). It also effectively supports a company's knowledge capacity (Lee & Widener, 2016) and its quest for competitive advantage (Simons, 1995). The aim of this article is to present a theoretical conceptual model of the contribution of the management control system to the evaluation of intangible capital and its components in innovative companies (Start-ups). We have chosen innovative companies as our field of study because of the immateriality that characterizes this type of company and the close relationship between their values and their ability to assess their intangible capital. Accordingly, we have drawn on resource theory (Barney, 1991), dynamic capability theory (Teece et al., 2008) and the strategic approach to intangible capital management (Arrègle, 2006) as theoretical foundations for the literature. Our study presents a theoretical conceptual model that shows the role of the management control system in the evaluation of intangible capital and its components.
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spelling The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual modelLa contribution du système de contrôle de gestion à l’évaluation du capital immatériel des entreprises innovantes : Modèle conceptuel théoriqueintangible capitalResources based viewdynamic capabilitieshuman capitalorganizational capitalmanagement control systemcapital immatérielthéorie des ressourcesthéorie des capacités dynamiquescapital humaincapital organisationnelsystème de contrôle de gestionWith the rise of digitalization and artificial intelligence, intangible capital is recognized, through its components, as a primary source of performance within companies. Alongside the recognition of its importance in determining a company's value, we are witnessing the growing role of management control systems in the context of intangible capital (Novas et al., 2017). As a result, an effective and innovative corporate management control system facilitates the valuation of intangible capital and enhances its contributions (Mouritsen & Roslender, 2009; Tayles et al., 2007). It also effectively supports a company's knowledge capacity (Lee & Widener, 2016) and its quest for competitive advantage (Simons, 1995). The aim of this article is to present a theoretical conceptual model of the contribution of the management control system to the evaluation of intangible capital and its components in innovative companies (Start-ups). We have chosen innovative companies as our field of study because of the immateriality that characterizes this type of company and the close relationship between their values and their ability to assess their intangible capital. Accordingly, we have drawn on resource theory (Barney, 1991), dynamic capability theory (Teece et al., 2008) and the strategic approach to intangible capital management (Arrègle, 2006) as theoretical foundations for the literature. Our study presents a theoretical conceptual model that shows the role of the management control system in the evaluation of intangible capital and its components.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.NMd, Núcleo Multidisciplinar2023-07-07info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.23882/rmd.23173https://doi.org/10.23882/rmd.23173[RMd] RevistaMultidisciplinar; Vol. 5 No. 3 (2023): Digital Transformation and Organizational Performance; 291-308[RMd] RevistaMultidisciplinar; Vol. 5 Núm. 3 (2023): Transformación digital y desempeño de las organizaciones; 291-308[RMd] Revue Multidisciplinaire; Vol. 5 No 3 (2023): Transformation Digitale et Performance des Organisations; 291-308[RMd] RevistaMultidisciplinar; Vol. 5 N.º 3 (2023): Transformação Digital e Desempenho Organizacional; 291-3082184-549210.23882/rmd.v5n3reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPfrahttps://revistamultidisciplinar.com/index.php/oj/article/view/173https://revistamultidisciplinar.com/index.php/oj/article/view/173/188Direitos de Autor (c) 2023 Abderrahim Id Boufakir, Said Akrichinfo:eu-repo/semantics/openAccessId Boufakir, AbderrahimAkrich, Said2024-03-16T07:05:04Zoai:ojs2.revistamultidisciplinar.com:article/173Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:02:50.190397Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
La contribution du système de contrôle de gestion à l’évaluation du capital immatériel des entreprises innovantes : Modèle conceptuel théorique
title The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
spellingShingle The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
Id Boufakir, Abderrahim
intangible capital
Resources based view
dynamic capabilities
human capital
organizational capital
management control system
capital immatériel
théorie des ressources
théorie des capacités dynamiques
capital humain
capital organisationnel
système de contrôle de gestion
title_short The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
title_full The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
title_fullStr The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
title_full_unstemmed The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
title_sort The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
author Id Boufakir, Abderrahim
author_facet Id Boufakir, Abderrahim
Akrich, Said
author_role author
author2 Akrich, Said
author2_role author
dc.contributor.author.fl_str_mv Id Boufakir, Abderrahim
Akrich, Said
dc.subject.por.fl_str_mv intangible capital
Resources based view
dynamic capabilities
human capital
organizational capital
management control system
capital immatériel
théorie des ressources
théorie des capacités dynamiques
capital humain
capital organisationnel
système de contrôle de gestion
topic intangible capital
Resources based view
dynamic capabilities
human capital
organizational capital
management control system
capital immatériel
théorie des ressources
théorie des capacités dynamiques
capital humain
capital organisationnel
système de contrôle de gestion
description With the rise of digitalization and artificial intelligence, intangible capital is recognized, through its components, as a primary source of performance within companies. Alongside the recognition of its importance in determining a company's value, we are witnessing the growing role of management control systems in the context of intangible capital (Novas et al., 2017). As a result, an effective and innovative corporate management control system facilitates the valuation of intangible capital and enhances its contributions (Mouritsen & Roslender, 2009; Tayles et al., 2007). It also effectively supports a company's knowledge capacity (Lee & Widener, 2016) and its quest for competitive advantage (Simons, 1995). The aim of this article is to present a theoretical conceptual model of the contribution of the management control system to the evaluation of intangible capital and its components in innovative companies (Start-ups). We have chosen innovative companies as our field of study because of the immateriality that characterizes this type of company and the close relationship between their values and their ability to assess their intangible capital. Accordingly, we have drawn on resource theory (Barney, 1991), dynamic capability theory (Teece et al., 2008) and the strategic approach to intangible capital management (Arrègle, 2006) as theoretical foundations for the literature. Our study presents a theoretical conceptual model that shows the role of the management control system in the evaluation of intangible capital and its components.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-07
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://doi.org/10.23882/rmd.23173
https://doi.org/10.23882/rmd.23173
url https://doi.org/10.23882/rmd.23173
dc.language.iso.fl_str_mv fra
language fra
dc.relation.none.fl_str_mv https://revistamultidisciplinar.com/index.php/oj/article/view/173
https://revistamultidisciplinar.com/index.php/oj/article/view/173/188
dc.rights.driver.fl_str_mv Direitos de Autor (c) 2023 Abderrahim Id Boufakir, Said Akrich
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos de Autor (c) 2023 Abderrahim Id Boufakir, Said Akrich
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
dc.source.none.fl_str_mv [RMd] RevistaMultidisciplinar; Vol. 5 No. 3 (2023): Digital Transformation and Organizational Performance; 291-308
[RMd] RevistaMultidisciplinar; Vol. 5 Núm. 3 (2023): Transformación digital y desempeño de las organizaciones; 291-308
[RMd] Revue Multidisciplinaire; Vol. 5 No 3 (2023): Transformation Digitale et Performance des Organisations; 291-308
[RMd] RevistaMultidisciplinar; Vol. 5 N.º 3 (2023): Transformação Digital e Desempenho Organizacional; 291-308
2184-5492
10.23882/rmd.v5n3
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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