Research Article
BibTex RIS Cite

ENTELEKTÜEL SERMAYE VE ENTELEKTÜEL SERMAYENİN ÖLÇÜLMESİ

Year 2011, Volume: 4 Issue: 3, 1 - 14, 01.11.2011

Abstract

Bu çalışmanın amacı, entelektüel sermaye bileşenlerinin anlaşılmasıdır.
Bugün işletmelerin en önemli güçleri entelektüel sermaye varlıkları, yenilik
ve yaratıcılıktır. Günümüzün rekabet koşullarında işletmelerin fiziksel
varlıkları eski önemlerini kaybetmektedir. Bu şartlar altında, entellektüel
sermayenin rolünün ve özelliklerinin tartışılması gerekli görülmektedir. Bu
çalışmada entelektüel sermaye kavramı ve entellektüel sermayenin ölçülmesinin
ve raporlanmasının önemi tartışılmaktadır.

References

  • PITKÄNEN ANTTI (2007), Defining and measuring factors explaining firm’s intellectual capital in manufacturing and information technology industries – a contingency approach, http://www.tse.fi/FI/yksikot/laitoksetjaaineet/ lt/Documents/tutorial07/Pitk%C3%A4nen.pdf (Erişim tarihi, 14.11.2011)
  • PUTRI, YULIANI RACHMA (2011), Intellectual Capital Factors and Its Impact to Sales Forces Performance, International Conference on Economics Marketing and Management IPEDR Vol.28 IACSIT Press, Singapore
Year 2011, Volume: 4 Issue: 3, 1 - 14, 01.11.2011

Abstract

The purpose of this study is to understand the intellectual capital components.
Today the most important strength of enterprises are intellectual
capital assets, innovation and creation. In this competition condition
physical assets of the enterprises have lost their importance. In this case
it’s important to discusses the role and features of intellectual capital. In
this paper intellectual capital concept and the impotance of measuring
and reporting intellectual capital is studied.

References

  • PITKÄNEN ANTTI (2007), Defining and measuring factors explaining firm’s intellectual capital in manufacturing and information technology industries – a contingency approach, http://www.tse.fi/FI/yksikot/laitoksetjaaineet/ lt/Documents/tutorial07/Pitk%C3%A4nen.pdf (Erişim tarihi, 14.11.2011)
  • PUTRI, YULIANI RACHMA (2011), Intellectual Capital Factors and Its Impact to Sales Forces Performance, International Conference on Economics Marketing and Management IPEDR Vol.28 IACSIT Press, Singapore
There are 2 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Esra B. Bulgurlu This is me

Publication Date November 1, 2011
Submission Date August 1, 2011
Acceptance Date October 1, 2011
Published in Issue Year 2011 Volume: 4 Issue: 3

Cite

APA Bulgurlu, E. B. (2011). ENTELEKTÜEL SERMAYE VE ENTELEKTÜEL SERMAYENİN ÖLÇÜLMESİ. Journal of Accounting and Taxation Studies, 4(3), 1-14.

Creative Commons Lisansı
This Journal Licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

This license allows reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator.