Finance &amp; Contrôle au quotidien

Savall, Henri; Zardet, Véronique

doi:10.3917/dunod.cappe.2013.01.0353

Cited by 20 publications

(43 citation statements)

References 2 publications

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“…Their reduction denotes an increase in human capital in the organization concerned. The hidden cost method used for the human capital evaluation deals with multiple aspects (Savall and Zardet, 2010): economical aspect (reduction of hidden costs), social aspect (improvement of working conditions and organizational justice), and sociological aspect (optimization of the interaction between behaviors and structures).…”

Section: Managerial Methodsmentioning

confidence: 99%

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Boutchich

2020

JARHE

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PurposeThis work aims to propose an alternative method of human capital calculation for research laboratories of public university, taking into account some drawbacks of the methods currently applied in this field.Design/methodology/approachThis method is implemented via a linear program extracted from Data Envelopment Analysis based on slack movement. This is the formulation of Copper et al. (2000), which is used as the starting point for developing the proposed method through important transformations.FindingsThe proposed method is supported by an illustration related to a Moroccan public university. This illustration showed that 57 per cent of the laboratories and all the research activities that they perform are in deficit with respect to target scores.Research limitations/implicationsThe proposed method has technical limitations related to scores equal to 1 and to variables when those are numerous. To solve them, it is possible to use peer benchmarking system for the first limitation, and methods of regrouping the variables when those are numerous for the second limitation. Equally, the proposed method does not associate slack with important factors like governance and the impact analysis of research on innovation, competitiveness, and societal aspects. Likewise, it does not use the slack to measure individual efficiency at the same laboratory. Future research can fill these gaps.Practical implicationsThis work allows making appropriate budgetary and research policy within university, through budgeting process and management control by using raw and adjusted target values as well as actual ones. Also, the highlighting of the excessive slacks leads the university to take actions to reduce them, according to the most loss-making research activities.Originality/valueThe proposed method is original, since it fills a deficit in terms of human capital target values calculation and of the slack movement concept in relation to the efficient frontier. Additionally, it transforms the Data Envelopment Analysis program into a program that eliminates the slacks linked to the inputs, the radial movement related to the outputs and treats only the outputs and slacks related to these outputs.

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Section: Managerial Methodsmentioning

confidence: 99%

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Boutchich

2020

JARHE

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“…A ligação complexa entre os dois grupos de variáveis -comportamental e estrutural -atinge os níveis: emocional, material e organizacional, dos profissionais e da entidade. Pode-se discernir nesse funcionamento um diferencial entre funcionamento desejado e funcionamento observado; esse diferencial corresponde às disfunções, classificadas em seis famílias: condições de trabalho, organização do trabalho, comunicação-coordenação, gestão do tempo, formação integrada e operacionalização da estratégia (Savall et Zardet, 2008).…”

Section: Estrutura Organizacionalunclassified

Confiança: O Nó Górdio Da Informação Financeira / Trust: The Gordian Knot of Financial Information

Rodrigues

2021

EJEFR

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Desde o início do século XXI tem-se assistido à revelação de uma série de escândalos de cariz económico e financeiro, cada um mais surpreendente que o anterior. Quase sempre aqueles escândalos são categorizados como fraudes contabilísticas quando, na verdade, se referem à manipulação dos resultados e à falta de princípios éticos. Organizações até aí insuspeitas pela reputação adquirida surpreenderam a Sociedade, quebrando as relações de confiança nelas depositadas. Como consequência, urge alterar alguns paradigmas de gestão, incrementando métodos eficazes de participação e de controlo das partes interessadas, onde a confiança na informação financeira divulgada, a par de outras variáveis de cariz mais qualitativo, serão incontornáveis. Esta estratégia terá o mérito de resolver um problema complexo de maneira simples e eficaz! Since the beginning of the twenty-first century, we have taken knowledge of numerous economic and financial scandals, each one more amazing than the last. Almost always those scandals are categorized as accounting fraud. In fact, they refer to the manipulation of results and lack of ethical principles. Organizations hitherto unsuspected because of the reputation they built are now a negative surprise for everybody. They are breaking trust relations that were deposited on them. As a result, it is urgent to change some paradigms of management, increasing effective participation methods and control by the stakeholders, where confidence in disclosed financial information, along with other variables, of more qualitative nature, will be unavoidable. This strategy will have the merit to solve a complex problem in a simple and effective way! JEL: G10; G20 Article visualizations:<img src="/-counters-/edu_01/0732/a.php" alt="Hit counter" />

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“…Les phrases témoins saisies ont été classées et codées selon une arborescence de thèmes, sous-thèmes et idées clefs inspirée de la méthode d'analyse des entretiens de l'intervention socio-économique (Savall et Zardet, 2003). Le classement ne se fait pas selon l'analyse lexicale bâtie à partir de mots précis mais en fonction de l'interprétation d'unités de sens qui illustrent la perception des acteurs des deux grandes thématiques retenues du cadre d'analyse présenté en 1.3, à savoir les proximités activées et les processus créatifs développés au sein de la pépinière.…”

Section: Traitement Des Donnéesunclassified

The Rural Artistic Entrepreneur: Exploring Motivational Tension and Creative Production in Rural Economies

Bennett

Rahman²,

Fuller‐Love

et al. 2018

Revue De L’Entrepreneuriat

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Finance & Contrôle au quotidien

Cited by 20 publications

References 2 publications

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Confiança: O Nó Górdio Da Informação Financeira / Trust: The Gordian Knot of Financial Information

The Rural Artistic Entrepreneur: Exploring Motivational Tension and Creative Production in Rural Economies

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