İŞLETMELERİNFAALİYET ALANI SINIRLARINA GÖRE ENTELEKTÜEL SERMAYE VE FİRMA PERFORMANSININ DEĞERLENDİRİLMESİ

Öz

Günümüzde yaşanmakta olan değişimler ve güçlü rekabet koşulları, işletmeleri firma performansını artırmalarında daha da zorlar hale getirmiştir. İçinde bulunduğumuz dönem, daha once hiç olmadığı kadar hızlı bir değişim içerisindedir ve değişim temel belirleyici durumdadır. Firmaların yaşamlarını sürdürebilmeleri ve üstün bir performans gösterebilmeleri, insane unsuruna verdikleri öneme ve entelektüel sermaye yönetimlerine bağlıdır. Çalışmanın amacı; işletmelerin faaliyet alanı sınırlarına göre, entelektüel sermayeve firma performansının değerlendirilmesidir. Bu nedenle çalışmada ISO (İstanbul SanayiOdası) 1000 firmaları arasından 700 yöneticiye anket uygulaması gerçekleştirilerek firmaların uluslararası olup olmama durumuna gore entelektüel sermaye ve alt boyutları; insane sermayesi, ilişkisel sermaye, yapısal sermaye ile firma performansıve alt boyutları; finansal performans ve finansal olmayan performans arasındaki ilişkiler SPSS paket program kullanılarak test edilmiştir. Araştırma sonucunda; uluslararas ıalanda faaliyet gösteren firmaların ulusal ve bölgesel alanda faaliyet gösteren firmalara göre, entelektüel sermaye unsurlarından ilişkisel sermayelerinin ve firma performansı açısından da finansal olmayan performanslarının daha yüksek olduğu görülmüştür.

Anahtar Kelimeler

• entelektüel sermaye,firma performansı,uluslararası firma

EVALUATION OF INTELLECTUAL CAPITAL AND FIRM PERFORMANCE ACCORDING TO THE BUSINESS AREA LIMITS

Abstract

Nowadays, the changes experienced and strong competition conditions have made it even more difficult for businesses to improve their firm performance. The current period has been changing faster than ever before, and change is the key determinant factor. The ability of companies to survive and to deliver an outstanding performance depends on the importance they attach to the human factor and their intellectual capital management. The aim of the study was to evaluate intellectual capital and firm performance according to the field of activity boundaries of businesses. Therefore, in this study, a questionnaire was conducted to 700 managers from among ISO (Istanbul Chamber of Industry) 1000 companies, and the relationships between intellectual capital and sub-dimensions according to the internationality of companies, human capital, relational capital, structural capital and firm performance and the sub-dimensions, financial performance and non-financial performance were tested using the SPSS package program. As a result of the study, the relational capitals, one of the factors of intellectual capital, and in terms of firm performance, the non-financial performance of companies operating in the international arena were found to be higher compared to companies operating in the national and regional fields.

Keywords

• International companies,intellectual capital,firm performance

References

1. Abhayawansa, S., & Guthrie, J. (2010). Intellectual capital and the capital market: a review and synthesis. Journal of Human Resource Costing & Accounting , 14 (3), 196-226.
2. Alpkan, L., Ergün, E., Bulut, Ç. ve Yılmaz, C. (2005). “Şirket girişimciliğinin şirket performansına etkileri”, Doğuş Üniversitesi Dergisi, 6(2), 175-189.
3. Bontis, N. (1996). “There’s a price on your head: Managing intellectual capital strategically”, Business Quarterly, 60(4), 40-78.
4. Bontis, N. (1998). “Intellectual capital: An Exploratory study that develops measures and models”Management Decision, 36(2), 63-76.
5. Bontis, N. (2000). “Assessing knowledge assets: A review of the models used to measure intellectual capital”, International Journal of Management Reviews, 3(1): 41-60.
6. 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), 223-247.
7. Boujelbene, M. A. and Affes, H. (2013). “The impact of intellectual capital disclosure on cost of equity capital: A case of French firms”, Journal of Economics Finance and Administrative Science, 18(34), 45-53.
8. Brooking, A. (1996). Intellectual capital. EMEA: Cengage Learning .

9. Buşoi, S. (2014). Human and Intellectual capital on ethical bases in a new era. Revista de Management Comparat International , 15 (3), 262-272.
10. Chahal, H., & Bakshi, P. (2016). Measurement of intellectual capital in the Indian banking sector. Vikalpa , 41 (1), 61-73.
11. Chien, S. H. and Chao, M. C. (2011). “Intellectual capital and new product sale performance of the financial services industry in Taiwan”, The Service Industries Journal, 31(16), 2641-2659.
12. Curado, C., Guedes, M. J., & Bontis, N. (2014). The financial crisis of banks (before, during and after): an intellectual capital perspective. Knowledge and Process Management , 21 (2), 103-111.
13. Çalık, M., Altunışık, R., & Sütütemiz, N. (2013). Bütünleşik pazarlama iletişimi, marka performansı ve pazar performansı ilişkisinin incelenmesi”, , 9(19),. Uluslararası Yönetim İktisat ve İşletme Dergisi , 9 (19), 137-161.
14. Demartini, C. (2015). “Relationships between social and intellectual capital: Empirical evidence from IC statements”, Knowledge and Process Management, 22(2), 99-111.
15. Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal , 14 (4), 356-364.
16. Erdem, B., Gökdeniz, A., & Met, Ö. (2011). Yenilikçilik ve işletme performansı ilişkisi: Antalya’da etkinlik gösteren 5 yıldızlı otel işletmeleri örneği. Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 26 (2), 77- 112.
17. Eren, M. Ş. (2014). Güçlendirme ile finansal işletme performansı arasındaki ilişkide örgüte güven ve duygusal bağlılığın aracılık etkileri. İşletme Araştırmaları Dergisi , 6 (1), 303-327.
18. Erickson, G. S. and McCall, M. (2012). “Using intellectual capital to enhance performance in the hospitality industry”, Journal of Competitiveness Studies, 20(1/2), 58-66.
19. Erickson, S. and Rothberg, H. (2015). “A longitudinal look at strategy, ıntellectual capital and profit pools”, In European Conference on Intellectual Capital, Academic Conferences International Limited, 5-13.
20. Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The ımpact of intellectual capital on organizational performance. Procedia-Social and Behavioral Sciences , 221, 194-202.
21. Golińska-Pieszyńska, M. (2014). Intellectual capital as an important element of knowledge management. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu , 334, 43-55.
22. Ho, H., Chau, K., & Cheung, P. (2012). Intellectual capital disclosure and ınitial public offerings: evidence from hong kong. Journal of Applied Economics & Business Research, , 2 (2), 56-68.
23. Holmen, J. (2012). “Intellectual capital disclosure and the cultural and legal differences of nations”, International Journal of the Academic Business World, 6(2), 51-62.
24. Hult, G. T., Hurley, R. F., & Knight, G. A. (2004). Innovativeness: Its antecedents and ımpact on business performance. Industrial Marketing Management , 33, 429-438.
25. İpçioğlu, İ. ve Şahin, F. (2012) “Örgüt kültürü ve entelektüel sermaye ilişkisinin incelenmesine yönelik bir araştırma”, Organizasyon ve Yönetim Bilimleri Dergisi, 4(1), 153-165.
26. İslamoğlu H. ve Alnıaçık, Ü. (2014). Sosyal Bilimlerde Araştırma Yöntemleri (SPSS Uygulamalı),Gözden Geçirilmiş ve Genişletilmiş 4. Baskı, İstanbul, Beta Yayınları.
27. Kalkan, A., Bozkurt, Ö. Ç., & Arman, M. (2014). The impacts of intellectual capital, innovation and organizational strategy on firm performance. Procedia-Social and Behavioral Sciences , 150, 700-707.
28. Kaupelytė, D., & Kairytė, D. (2016). Intellectual capital efficiency ımpact on european small and large listed banks financial performance”, International Journal of Management. Accounting and Economics , 3 (6), 367-377.
29. Kennerley, M., & Neely, A. (2002). A framework of the factors affecting the evalution of performance measurement systems. International Journal Ofoperations and Production Management , 22 (11), 1222–1245.
30. Küçükkancabaş, S., Akyol, A., & Ataman, B. M. (2006). İlişki pazarlaması bileşenlerinin şirket performansı üzerindeki etkileri: içecek sektöründe uygulamalı bir araştırma”, ,25(7), 131-139. Öneri Dergisi , 25 (7), 131-139.
31. Lazol, Ġ., & Eker, M. (2008). Tam zamanında üretim, toplam kalite yönetimi ve finansal olmayan performans ölçüleri: ampirik bir çalışma. Muhasebe ve Denetime Bakış Dergisi , 8 (25), 43-62.
32. Ling, Y. H. (2013). “The influence of intellectual capital on organizational performance—Knowledge management as moderator”, Asia Pacific Journal of Management, 30(3), 937-964.
33. Luo, Y., Huang, Y., & Wang, S. L. (2012). Guanxi and organizational performance: A meta‐analysis. Management and Organization Review , 8 (1), 139-172.
34. Mačerinskienė, I., & Survilaitė, S. (2011). Company’s value added and its intellectual capital coherence. Business: Theory and Practice/Verslas: Teorija ir Praktika , 12 (2), 183-192.
35. Martins, M. M., & Lopes, I. T. (2016). Martins, M. M. and Lopes, I. T. (2016). Intellectual capital and profitability: a firm value approach in the European companies. Verslas: teorija ir praktika, , 17 (3), 234-242.
36. Mouritsen, J. (1998). “Driving growth: economic value added versus intellectual capital”, Management Accounting Research, 9(4), 461-48.
37. Petty, R., & Guthrie, J. (2000). Intellectual capital lrature review: measurement, reporting and management. Journal of Intellectual Capital , 1 (2), 155-176.
38. Porter, M. E. (1991). Towards a dynamic theory of strateg. Strategic Management Journal , 12 (2), 95-117.
39. Purohit, H., & Tandon, K. (2015). Intellectual capital, financial performance and market valuation: a study on ıt and pharmaceutical companies in India. Journal of Knowledge Management , 3 (2), 7-24.
40. Ramona, T., & Anca, S. (2015). The assesment of ıntellectual capital in romanian universities. Studies in Business and Economics , 10 (3), 100-110.
41. Reiner, G. (2004). Customer-oriented ımprovement and evaluation of supply chain processes supported by simulation models. Internationaljournal of Production Economics , 22, 381–395.
42. Roos, J. (1998). Exploring the concept of intellectual capital (IC). Long Range Planning , 31 (1), 150-153.
43. Salehi, M., Enayati, G., & Javadi, P. (2014). The relationship between intellectual capital with economic value added and financial performance. Iranian Journal of Management Studies , 7 (2), 245.
44. Shakina, E., & Barajas, A. (2012). The relationship between intellectual capital quality and corporate performance: an empirical study of Russian and European companies. Economic Annals , 57 (192), 79-97.
45. Sharabati, A. A., Naji Jawad, S., & Bontis, N. (2010). Intellectual capital and business performance in the pharmaceutical sector of Jordan. Management decision , 48 (1), 105-131.
46. Shehzad, U., Fareed, Z., Zulfiqar, B., Shahzad, F., & Latif, H. (2014). The impact of intellectual capital on the performance of universities. European Journal of Contemporary Education , 10 (4), 273-280.
47. Shih, K. H., Lin, C. W., & Lin, B. (2011). Assessing the quality gap of intellectual capital in banks. Total Quality Management , 22 (3), 289-303.
48. Stewart, T. (1997). Intellectual capital: The new wealth of organizations . New York: Currency Doubleday.
49. Sullivan, P. H. (1999). Profiting from intellectual capital . Journal of Knowledge Management , 3 (2), 132-143.
50. Şen, E., & Bolat, M. (2015). İşletmelerde demokratik yönetim anlayışının inovasyon ve işletme performansı üzerine etkisi: İstanbul Avrupa Yakası lojistik işletmeleri üzerine bir uygulama. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi , 14 (27), 149-172.
51. Tağraf, H. (2002). Çokuluslu Şirketler. Ankara: Ankara Üniversitesi Yayın No:536.
52. Tripathy, T., Sar, A. K., & Sahoo, D. (2014). The effect of ıntellectual capital on firms’ valuation: an empirical ınvestigation with reference to India. IUP Journal of Applied Economics , 13 (3), 45-68.
53. Ünsar, S. (2007). Uluslararası işletmelerde üretim stratejileri. Journal of Yaşar University , 2 (7), 695-708.
54. Venkatraman, N., & Ramanujam, ,. V. (1986). Measurement of business performance in strategy research: a comparison of approacjes. Academy of Management Review , 11 (4), 801-814.
55. Verma, T., & Dhar, S. (2016). The ımpact of intellectual capital on organizational effectiveness: a comparative study of public and private sectors in India. IUP Journal of Knowledge Management , 14 (3), 7-27.
56. Vidrascu, P. A., & Catargiu, V. (2015). Assesments of exposure routes ıntellectual capital. Valahian Journal of Economic Studies , 6 (2), 43-50.
57. Vlasenko, T. A., & Vasylenko, Y. V. (2015). Theoretical and methodological aspects of defining the ıntellectual capital. Problems of Economy , 1, 292-298.
58. Wang, C. H., Yen, C. D., & Liu, G. H. (2015). How intellectual capital influences individual performance: A multi-level perspective. Computers in Human Behavior , 51, 930-937.
59. Yaseen, S. G., Dajani, D., & Hasan, Y. (2016). The impact of intellectual capital on the competitive advantage: Applied study in Jordanian telecommunication companies. Computers in Human Behavior , 62, 168-175.
60. Yılmaz, Y., & Bititçi, Ü. (2006). Performance measurement in the value chain: manufacturing tourism. International Journal of Productivity and Performance Management , 55 (5), 371-389.