کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7414182 | 1481809 | 2017 | 16 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Comportement des entreprises en matière d'investissements immatériels : état des lieux et déterminants en contexte camerounais
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
بازاریابی و مدیریت بازار
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چکیده انگلیسی
The factors of competitiveness of companies in the new economy have changed in nature from physical elements to intangible elements. The purpose of this communication is therefore to analyze the specificities of companies in Cameroon relating to intangible investments. The study's data was collected from a sample of 78 companies operating in various industries in Cameroon. The results emphasize that intangible investments are now part of the habits of Cameroonian companies. Some assets from these investments find in Cameroonian context a flourishing market. However, it is regrettable that the majority of these companies have a low level of intangible investment and impairment of quality of accounting and financial information for this type of investment. We further note that, contrary to the intangible intensity, the quality of information on intangibles seems to depend on some characteristic factors of the company.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: La Revue Gestion et Organisation - Volume 9, Issue 1, March 2017, Pages 37-50
Journal: La Revue Gestion et Organisation - Volume 9, Issue 1, March 2017, Pages 37-50
نویسندگان
Jérôme Gonne, Jules Roger Feudjo,