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K. Nabil and S. Ali, Mahmoud ZOUAOUI 2, ?, n) sont les poids ou coefficients discriminants et x i (i = 1, 2, ?, n) les variables indépendantes, 1968.

, Ce type de modélisation qui a été initialement conçu pour apprécier le risque de défaillance des entreprises déjà établies, ne peut cependant être transposé pour étudier l'échec des entreprises nouvellement créées. Les caractéristiques dominantes de ces entreprises, limitent toutefois l'application de ce type de modélisation, Beaver, 1966.

, Capiez et Hernandez, 1998), les approches traditionnelles d'évaluation du risque de faillite négligent la personne de l'entrepreneur. Or il est difficile d'étudier l'échec d'une nouvelle entreprise en faisant abstraction de son dirigeant-fondateur, Essentiellement fondées sur des données comptables, souvent embryonnaires et sans historique, 1990.

S. Littunen and . Et-nenonen, , 1995.

G. Cooper and . Woo, Reid, 1999) ont privilégié l'utilisation des variables non financières comme l'âge de l'entrepreneur, son niveau d'instruction, ses expériences professionnelles, ses motivations, son appartenance familiale, sociale ou ethnique, etc. Nous observons toutefois, que la très grande majorité de ces travaux de recherche s'inspire d'une tradition positiviste qui place la question de la prédiction du succès ou de l'échec des entreprises naissantes au centre de la réflexion, 1991.

, Elles se sont soldées par des résultats décevants : non-validation de l'hypothèse centrale portant sur l'existence des caractéristiques individuelles séparant les entrepreneurs qui réussissent de ceux qui échouent (Gartner, 1989). À ce jour, aucune étude n'a encore trouvé le « facteur prédictif idéal » de succès ou d'échec des nouvelles entreprises, Malgré leur contribution, ces recherches fournissent des résultats mitigés et parfois contradictoires tant sur le nombre que sur la nature des facteurs de succès versus d'échec, 1992.

, Même si le positivisme domine la recherche sur l'échec entrepreneurial, il y a une tendance de plus en plus marquée vers l'approche interprétativiste (Crutzen, 2007.

M. Zacharakis and . Decastro, Pour le chercheur interprétativiste, la réalité est essentiellement mentale. Le sujet, l'objet et le contexte d'étude sont fondamentalement interdépendants (Savall et Zardet, p.58, 1999.

, De façon plus précise, le point de départ de cette recherche est que nous connaissons assez bien les facteurs de succès ou de l'échec des entreprises nouvellement créées, mais nous sommes devant un « vide théorique » quand il s'agit de les articuler autour d'un cadre d'analyse unificateur. Partant de ce constat, le présent article propose une grille d'analyse offrant une vision intégrative et opérationnelle au phénomène étudié

, Cadre théorique d'interprétation Afin de réduire le périmètre de la recherche, étape indispensable au moment de la confrontation au terrain d'étude, nous tenterons d'abord de définir les critères d'inclusion associés à la notion de « nouvelle entreprise ». Pour mieux appréhender l'échec de ce type d'entreprises

, La nouvelle entreprise : un essai de définition Différents vocables ont été utilisés dans le corpus anglo-saxon pour qualifier la « nouvelle entreprise » à l'image de « new venture », « new firm », « newly founded firm », « new business », « emerging business », « small business start-up », etc. Dans la littérature francophone, la notion de « nouvelle entreprise » est généralement associée à celle d'« entreprise émergente

, En dépit de cette diversité terminologique, les nouvelles entreprises se caractérisent et se différencient par rapport aux entreprises de grande taille et celles déjà établies (Harms, Kraus et Schwartz, 2009) par les caractéristiques distinctives suivantes : la place prépondérante du créateur qui entraîne une centralisation des décisions, 1983.

, il concède à l'intuition dans la prise des décisions (Miller, 1990) ; le lien étroit entre l'entrepreneur voire son destin et son entreprise (Rivet, 2007 ; Bruyat, 1994) ; la diversité des facteurs individuels influençant les activités (Gueguen, 2010) ; la prédominance des objectifs non économiques sur des objectifs de maximisation des profits, 2010.

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R. Dans-cette, pour considérer une entreprise en tant que « nouvellement créée », trois critères doivent être réunis. Il s'agit des critères d'indépendance (Bruyat, 1993, p. 98), de nouveauté et de petitesse (Shelton, Revue de l'Entrepreneuriat N° 1, vol.11, 1965.

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