Nous proposons, à l’aide d’une approche pluridisciplinaire, de mieux rendre compte des compétences entrepreneuriales d’un dirigeant de PME, de jeter les bases d’un modèle d’évaluation de la capacité à entreprendre à partir de l’analyse des cycles d’exploitation. Ce modèle sera construit sur les bases d’une enquête exploratoire, puis testé au sein d’une PME de négoce afin d’en vérifier la pertinence et d’en améliorer l’applicabilité.Une estimation pertinente de la capacité à entreprendre pourrait rendre possible une meilleure évaluation de la valeur ajoutée des dirigeants de PME et une esquisse plus précise de la stratégie de soutien aux actions entrepreneuriales. Evaluer la capacité à entreprendre est tout autant un défi pour la communauté financière et comptable que l’est l’évaluation du capital humain. La présente propose une nouvelle approche pour mieux aborder la "vraie" valeur d’une entreprise, avec l’espoir que notre modèle sera utile aux parties prenantes de l’entrepreneuriat. / We suggest, by means of a multidisciplinary approach, reporting better entrepreneurial skills of a leader of SME, to lay the foundations for a model of evaluation of the capacity to be undertaken from the analysis of the cycles of exploitation. This model will be built on the bases of an exploratory investigation, then tested within a trade SME to verify the relevance and improve the applicability.A relevant estimation of the capacity to be undertaken could make possible a better evaluation of the added value of the leaders of SME and a more precise sketch of the strategy of support for the entrepreneurial actions To estimate the capacity to be undertaken is just as much a challenge for the financial and accounting community than is it the evaluation of the human resources. The present proposes a new approach to approach better the "real" value of a company, with the hope than our model will be useful for the stakeholders of the entrepreneurship.

Increasingly, developed countries' markets, which are usually characterized by wealthy customers, are getting saturated. This has necessitated that multinational corporations (MNCs) seek new solutions for their future growth and profitability. One of the markets that has attracted the attention of MNCs is the bottom of the economic pyramid (BOP), which comprises four billion people. However, reaching this market, characterized as having a low income of less than $2 a day, is not easily achievable. Corporations have to revisit their prior business models and develop winwin solutions that serve the needs of the poor and create profits. To conceptualize the market-based initiatives of MNCs at the BOP, this research employs the concept of corporate social entrepreneurship (CSE). CSE is defined in this research as the process of innovatively identifying and exploiting social opportunities in large and established organizations with the aim of creating economic and social value. The research questions that this dissertation seeks to answer are concerned with exploring the antecedents and outcomes of CSE. First, built upon three related strands of literature - social entrepreneurship, corporate entrepreneurship and corporate social responsibility - this research attempts to provide a preliminary understanding of the potential antecedents and outcomes of CSE. Then, by employing multiple qualitative and exploratory case studies, CSE and its antecedents and outcomes are empirically investigated in eight multinational companies in India. The research identifies demand conditions and stakeholder expectations as the environmental factors that predict CSE. Three organizational characteristics - management support, a network orientation towards social sector organizations, and the availability of financial resources - are also found to be determining factors. The outcomes are identified associal value creation, long-term profitability and legitimacy. These antecedents and outcomes are theoretically explained and supported by contingency theory, the contingent resource-based view and stakeholder theory.

Le rôle de l’entrepreneuriat en tant que levier pour les économies a été beaucoup mis en évidence et depuis longtemps (cf. Schumpeter). Dans ce sens, selon l’OCDE (2016) « L’entrepreneuriat est une source importante de création d’emplois et d’innovation ». De plus, « l’entrepreneuriat est considéré comme un moteur essentiel de la reprise économique et de la croissance de l’emploi » (OCDE, 2012Toutefois, l’aspect « économique » de l’entrepreneuriat semble moins évident pour les cas des femmes entrepreneures. En effet, en 2013, les femmes qui travaillaient à leur compte gagnaient entre 13 % et 60 % de moins que les hommes dans la zone OCDE (OCDE, 2016). Ce constat concernant l’écart en matière de performance économique et de caractéristiques des entreprises créées et gérées par des entrepreneures femmes rejoint les résultats de recherches académiques qui ont noté que celles-ci créent des entreprises de très petites tailles et à faible croissance.Dans le cadre de cette thèse nous optons pour une recherche focalisée exclusivement sur les femmes. Nous mettons ainsi l’accent sur la notion de la performance des entreprises telle qu'elle est vue et définie par ces femmes entrepreneures.L’objectif de ce travail de recherche est de mettre en évidence une définition de la performance donnée par les femmes entrepreneures. Répondre à cette problématique permettrait de contribuer à la littérature en apportant de nouvelles connaissances sur la performance et sur les femmes entrepreneures. En effet, le phénomène dit de « sous-performance » est remis en question, et la performance des entreprises est vue sous un autre angle. En suite, sur un plan plus pratique, comprendre certains phénomènes et comportements permet de mettre en place les dispositifs nécessaires pour mieux les orienter et surtout les encourager. / The role of entrepreneurship has been highlighted as leverage for many economies (see Schumpeter). In this sense, according to the OECD (2016) "Entrepreneurship is an important source of job creation and innovation". In addition, "entrepreneurship is seen as a key driver of economic recovery and employment growth" (OECD, 2012)However, the "economic" aspect of entrepreneurship seems to be less obvious for the case of women entrepreneurs. In 2013, self-employed women earned between 13% and 60% less than men in the OECD area (OECD, 2016). This finding concerning the gap in economic performance and the characteristics of firms created and managed by women entrepreners is consistent with academic research results. Reserchers concluded that women entrepreneurs create smaller and with lower-growth rate firms.In this thesis we opt for a research focused exclusively on women. Thus we emphasize the notion of corporate performance as seen and defined by those women entrepreneurs.The purpose of this research is to highlight a definition of performance given by women entrepreneurs. We aim to contribute to the literature by bringing new knowledge on performance and on women entrepreneurs. Indeed, the phenomenon called "underperformance" is questioned, and the performance of small firms is seen from another angle. Then, on a practical level, politics need to understand certain phenomena and behaviors. That would help them to put in place the necessary devices to better guide women enrepreneurs and especially to encourage them.