Les Big Data A L’emergence Des Data-Driven- Business-Models: Une Synthese De La Litterature

  • Nabil Lazaar Cadre fiscal et comptable, Holding Al Omrane –Rabat Thésard au (LSGO à l’ENCGK à l’Univérsité d’Ibno Tofail – Kénitra), Maroc

Abstract

This paper focuses on presenting a first step in a more in-depth literature review. In the border frame of the ‘systemic’ approach (Donnadieu & Karsky, 2002), the study focused on the exploration of ‘Big Data’ value. It follows the process of the formation of the tax decision (Bensouda, 2009) using some properties of the new network apprehension paradigm (Penard, 2014). This is in line with many approaches of identification of the taxable substance of possession and the transmission of ‘value’ (Jemmar, 2010). Also, it is captured exclusively by the ‘shareholder power’ (Vatteville, 2008), using ‘Data-Driven-Business-Models’ (Hartmann et al., 2014). This business model, however, inspired their "Digital Laborer" (Fisher & Fuchs, 2015) based on an activity whose ‘positive externalities’ (Collin & Colin, 2013) go in the form of a "Cognitive Capital" (Boutang, 2007). "Big Data" is indeed the focus of the growing attention in the literature of different disciplines. In addition, it is at the heart of controversies concerning the apprehension by various "stakeholders" who are central to the development of this concept. Based on preliminary research work, this study is aimed at understanding the different dimensions of this Value in the Moroccan context. It also aims to shed light on why its various ‘stakeholders’ are apprehensive regarding this ‘common good’, which escapes real tax measures that can mitigate the ‘negative externalities’ of this new statistical power (Rouvroy & Berns, 2010).

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Published
2018-10-31
How to Cite
Lazaar, N. (2018). Les Big Data A L’emergence Des Data-Driven- Business-Models: Une Synthese De La Litterature. European Scientific Journal, ESJ, 14(28), 211. https://doi.org/10.19044/esj.2018.v14n28p211