L’audit social en tant que champ de recherche et pratique professionnelle a tout intérêt à recourir à une analyse en terme de capital humain. La première partie de cet article a pour objectif de mettre en évidence dans quelle mesure la notion de capital humain est indispensable à...

Social auditing both as a research topic and a business field has a vested interest to resort to a human capital based analysis. The first part of this article sets the goal to demonstrate how the concept of human capital is of paramount importance for social auditing. The case for human capital...

Using matched employer-employee data collected in Mauritius and Madagascar in 2005, we add new evidence on the magnitude of the gender wage gap and on the relevance of the glass ceiling hypothesis recently observed in developed countries. We focus more closely on the role of firm characteristics...

Selon l’hypothèse du plafond de verre mise en évidence dans les pays développés, il existe un écart salarial selon le genre plus important en haut de la distribution des salaires. Dans cet article, nous examinons la pertinence de l’existence d’un plafond de verre dans le cas marocain...

This paper questions the soundness of the concept of human capital as it is used today in human resources management. The following paradox gets the analysis started : on the one hand, this concept is very successful and widely used by journalists, consultants and human resources professionals,...