The contribution of the management control system to the evaluation of intangible capital in innovative companies: A theoretical conceptual model
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
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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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) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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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1799131694142324736 |