An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Abstract

This research investigates the relationship between intel­lectual capital and web trends of the index bist-30³ from an accounting viewpoint. As well known, bist-30 is comprised of top 30 firms listed in Istanbul Stock Exchange. The trends of web pages and firm are analyzed using specific web means such as the Google Trends. In addition, Market Value / Book Value and Value Added Intellectual Coefficient (VAIC) meth­ods are utilized to measure intellectual capital. Also, enterprise web sites, firm annual reports, company financial statements and Public Disclosure Platform⁴ are taken advantage for ac­counting and measurement of intellectual capital.

Keywords

• Muhasebe,finansal raporlama

An Accounting Viewpoint for the Relationship Between Intellectual Capital and Web Trends of BIST 30 Firms in Turkey

Abstract

References

1. Abeysekera, I. (2003), “Intellectual accounting scorecard: Measuring and reporting intellectual capital”, Journal of American Academy of Business, 3(1), p. 422. Aerts, W., Cormier, D., Gordon, I. M., Magnan, M. (2006), “Performance disclosure on the web: an exploration of the impact of managers’ perceptions of stakeholder concerns”, The International Journal of Digital Accounting Research, Vol. 6, No: 12, pp. 180-181. Agndal H, and Nilsson U. (2006), “Generation of Human and Structural Capital: Lessons from Knowledge Management”, The Electronic Journal of Knowledge Management, Volume 4 Issue 2, pp 91 - 98, available online at www.ejkm.com.
2. Akdemir, A. (1998), “Entelektüel Sermaye Konseptinin Đsletmecilik Anlayısındaki Dönüsümleri”, Süleyman Demirel Üniversitesi Đktisadi ve Đdari Bilimler Fakültesi Dergisi, pp. 67-98.
3. Alali, F. and Romero, F. (2012), “The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case”, Advances in Accounting, incorporating Advances in International Accounting, Vol. 28, p. 157.
4. Alipour, M. (2012), "The effect of intellectual capital on firm performance: an investigation of Iran insurance companies", Measuring Business Excellence, Vol. 16, Issue: 1, pp.53 – 66.
5. Bontis, N. and Fitz-enz, J. (2002), “Intellectual capital ROI: a causal map of human capital antecedents and consequents”, Journal of Intellectual Capital, 3(3): 224.
6. Borsa Đstanbul (2013), “Kamuyu Aydınlatma Platformu”, Borsa Đstanbul Official Website, http://borsaistanbul.com/data/kilavuzlar/Borsa_Istanbul_Kamuyu_Aydinla tma_Platformu.pdf (September 25, 2013).
7. Cormier, D., LeDoux, M. J., Magnan, M. (2009), “ The Use of Websites as a Dicclosure Platform for Corporate Performance”, Vol. 10, p. 1.