CAPITAL IMMATERIEL ET PERFORMANCE DANS L’ENTREPRISE : CAS DES PME DU SECTEUR TERTIAIRE AU SENEGAL

Résumé

According to Lionel Escaffre and Paul Ngobo (2008) the development of information and communication technologies and the growth of service activities have profoundly changed the foundations of business performance evaluation. This highlights the importance of intangibles in business valuation processes.

The measurement of its impact on the performance of SMEs operating in the service sector is problematic insofar as the accounting methods for evaluating this intangible wealth have shown their limits.

         Based on the above, a study on the identification of intangible capital and its impact on the performance of Senegalese SMEs in the tertiary sector is essential.

          Our research objective is to reflect on the methodology for measuring intangible wealth, and its impact on the performance of SMEs in the service sector in Senegal.

           In the context of Senegal, this study project will present results based on empirical studies.