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işletmelerde Entelektüel Sermaye Yönetimi

Yıl 2007, Cilt: 16 Sayı: 1, 479 - 500, 01.06.2007

Öz

The creation of value in today’s information age economy is increasingly dependent on the effective use of intellectual capital factors which include knowledge relationships and intellectual property So intellectual capital management may well be the success strategy for the future But there is an extremely limited research on the management of intellectual capital In this study the conclusions of the research on practices of intellectual capital management of large scale industry companies in Turkey are presented Survey data inticates that companies pay close attention to intellectual capital management and try to improve intellectual capital’s components Key Words: Intellectual capital intellectual assets intangible assets knowledge management

Kaynakça

  • Abeysekera, I. (2006), “The Project of Intellectual Capital Disclosure: Researching the Research”, Journal of Intellectual Capital, 7 (1): 61-77.
  • Abeysekera, I., Guthrie, J. (2004), “Human Capital Reporting in a Developing Nation”, The British Accounting Review, 36 (3): 251–268.
  • Akhavan, P., Jafari, M., Fathian, M. (2006), “Critical Success Factors of Knowledge Management Systems”, European Business Review, 18 (2): 97-113.
  • Akpınar, A.T. (2000), “Entelektüel Sermaye Kavramı”, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 1: 51-59.
  • Andriessen, D. (2006), “On the Metaphorical Nature of Intellectual Capital: A Textual Analysis”, Journal of Intellectual Capital, 7 (1): 93-110.
  • Arıkboğa, F.Ş. (2003), Entelektüel Sermaye, Derin Yayınları, İstanbul.
  • Bassi, L., Van Buren, M. (1999), “Valuing Investments in Intellectual Capital”, International Journal of Technology Management, 18, (5-8): 414-432.
  • Boedker, C., Guthrie, J., Cuganesan, S. (2005), “An Integrated Framework for Visualising Intellectual Capital”, Journal of Intellectual Capital, 6 (4): 510-527.
  • Bollen, L., Vergauwen, P., Schnieders, S. (2005), “Linking Intellectual Capital and Intellectual Property to Company Performance”, Management Decision, 43 (9): 1161-1185.
  • Bontis, N. (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, 36 (2): 63-76.
  • Bontis, N. (2003), “Intellectual Capital Disclosure in Canadian Corporations”, Journal of Human Resource Costing and Accounting, 7 (1/2): 9-20.
  • Bontis, N., KEOW, W.C.C., RICHARDSON, S. (2000), “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, 1 (1): 85-100.
  • Bozbura, F.T. (2004), “Measurement and Application of Intellectual Capital in Turkey”, The Learning Organization, 11 (4/5): 357-367.
  • Brennan, N., CONNELL, B. (2000), “Intellectual Capital: Current Issues and Policy Implications”, Journal of Intellectual Capital, 1 (3): 206-240.
  • Brooking, A. (1996), Intellectual Capital: Core Asset for the Third Millenium Enterprise, Thomson Business Press, London.
  • Brooking, A. (1997), “The Management of Intellectual Capital”, Long Range Planning, 30 (3): 364-365.
  • Burr, R., Girardi, A. (2002), “Intellectual Capital: More than the Interaction of Competence X Commitment”, Australian Journal of Management, 27: 77-87.
  • Büyüközkan, G. (2002), “Entelektüel Sermaye Yönetimi”, KalDer Forum, Nisan- Mayıs-Haziran: 35-44.
  • Chaharbaghi, K., Cripps, S. (2006), “Intellectual Capital: Direction, not Blind Faith”, Journal of Intellectual Capital, 7 (1): 29-42.
  • Chen, M., Cheng, S., Hwang, Y. (2005), “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6 (2): 159-176.
  • Çıkrıkcı, M., Daştan, A. (2002), “Entelektüel Sermayenin Temel Finansal Tablolarla Sunulması”, Bankacılar Dergisi, 43: 18-32.
  • Çukacı, Y.C. (2003), Entelektüel Sermayenin Ölçülmesi, Yönetilmesi, Muhasebeleştirilmesi ve Bir Araştırma, Dokuz Eylül Üniversitesi SBE, Yayımlanmamış Doktora Tezi, İzmir.
  • Das, S.; Sen, P.K., Sengupta, S. (2003), “Strategic Alliances: Valuable Way to Manage Intellectual Capital”, Journal of Intellectual Capital, 4 (1): 10-19.
  • Dzinkowski, R. (2000), “The Measurement and Management of Intellectual Capital”, Management Accounting, 78 (2): 32-36.
  • Edvinsson, L. (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, 30 (3): 366-373.
  • Edvinsson, L., Malone, M. (1997), Intellectual Capital: Realizing your Company’s True Value by Finding its Hidden Brainpower, Harper Business, New York, NY.
  • Firer, S., Williams, S.M. (2003), “Intellectual Capital and Traditional Mesures of Corporate Performance”, Journal of Intellectual Capital, 4 (3): 348-360.
  • Guthrie, J. (2001), “The Management, Measurement and the Reporting of Intellectual Capital”, Journal of Intellectual Capital, 2 (1): 27-41.
  • Harrison, S., Sullivan, P.H. (2000), “Profiting from Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 33-46.
  • Herremans, I.M, Isaac, R.G. (2004), “Leading the Strategic Development of Intellectual Capital”, Leadership and Organization Development Journal, 25 (2): 142-160.
  • Johannessen, J., Olsen, B., Olaisen, J. (2005), “Intellectual Capital as A Holistic Management Philosophy: A Theoretical Perspective”, International Journal of Information Management, 25: 151–171.
  • Joia, L.A. (2000), “Measuring Intangible Corporate Assets: Linking Business Strategy with Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 68-84.
  • Kannan, G., Aulbur, W.G. (2004), “Intellectual Capital: Mesurement Effectiveness”, Journal of Intellectual Capital, 5 (3): 389-413.
  • Klaila, D., Hall, L. (2000), “Using Intellectual Assets as a Success Strategy”, Journal of Intellectual Capital, 1 (1): 47-53.
  • Lelıaert, P.J.C.; Candries, W., Tilmans, R. (2003), “Identifying and Managing IC: A New Classification”, Journal of Intellectual Capital, 4 (2): 202-214.
  • Lıebowitz, J.S., Ching, Y. (2000), “Developing Knowledge Management Metrics for Measuring Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 54-67.
  • Litschka, M., Markom, A., Schunder, S. (2006), “Measuring and Analysing Intellectual Assets: An Integrated Approach”, Journal of Intellectual Capital, 7 (2): 160-173.
  • Lynn, B. (1998), “Intellectual Capital”, The Management Accounting Mag, 72 (1): 9- 22.
  • Macdougall, S.L, Hurst, D. (2005), “Identifying Tangible Costs, Benefits and Risks of an Investment in Intellectual Capital”, Journal of Intellectual Capital, 6 (1): 53- 71.
  • Marr, B. (2005), “Strategic Management of Intangible Value Drivers”, Handbook of Business Strategy, 6 (1): 147-154.
  • Marr, B., Moustaghfir, K. (2005), “Defining Intellectual Capital: A Three-Dimensional Approach”, Management Decision, 43 (9): 1114-1128.
  • Mayo, A. (2000), “The Role of Employee Development in the Growth of Intellectual Capital”, Personel Review, 29 (4): 521-533.
  • Mouritsen, J. (2004), “Measuring and Intervening: How do We Theorise Intellectual Capital Management?”, Journal of Intellectual Capital, 5 (2), June: 257-267.
  • O’Donnell, D. (2004), “Theory and Method on Intellectual Capital Creation, Journal of Intellectual Capital, 5 (2): 294-311.
  • Petrash, G. (1996), “Dow’s Journey to a Knowledge Value Management Culture”, European Management Journal, 14 (8): 365-373.
  • Petty, R., Guthrie, J. (2000), “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital, 1 (2): 155-176.
  • Pike, S.; Fernström, L., Roos, G. (2005), “Intellectual Capital: Management Approach in ICS Ltd”, Journal of Intellectual Capital, 6 (4): 489-509.
  • Pulic, A. (2004), “Intellectual Capital: Does it Create or Destroy Value?”, Measuring Business Excellence, 8 (1): 62-68.
  • Rastogi, P.N. (2002), “Knowledge Management and Intellectual Capital as a Paradigm of Value Creation”, Human Systems Management, 21 (3): 229-240.
  • Roos, G. (2005), “Intellectual Capital and Strategy: A Primer for Today’s Manager”, Handbook of Business Strategy, 6 (1): 123-132.
  • Roos, G., Roos, J. (1997), “Measuring Your Company’s Intellectual Capital”, Long Range Planning, 3 (30): 413-426.
  • Roos, J., Roos, G., Edvinsson, L., Dragonetti, N.C. (1997), Intellectual Capital: Navigating in the New Business Landscape, Macmillan Business, London.
  • Sanchez, M., Chaminade, C., Olea, M. (2000), “Management of Intangibles: An Attempt to Build a Theory”, Journal of Intellectual Capital, 1 (4): 312-327.
  • Skaikh, J.M. (2004), “Measuring and Reporting of Intellectual Capital Performance Analysis”, The Journal of American Academy of Business, March: 439-448.
  • Smith, M., Hansen, F. (2002), “Managing Intellectual Property: A Strategic Point of View”, Journal of Intellectual Capital, 3 (4): 366-374.
  • Stewart, T.A. (1991), “Brainpower”, Fortune, June 3: 44.
  • Stewart, T.A. (1997), Intellectual Capital: The New Wealth of Organizations, Doubleday/Currency, New York, NY.
  • Sveiby, K.E. (1997a), “The Intangible Assets Monitor”, Journal of Human Resource Costing and Accounting, 2 (1): 24-36.
  • Sveiby, K.E. (1997b), The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets, Berrett-Koehler Publishers Inc., San Francisco, CA.
  • Swart, J. (2006), “Intelellectual Capital: Disentangling an Enigmatic Concept”, Journal of Intellectual Capital, 7 (2): 136-159.
  • Ulrich, D. (1998), “Intellectual Capital=CompetenceXCommitment”, Sloan Management Review, 39 (2): 15-26.
  • Usoff, C., Thibodeau, J.C., Burnaby, P. (2002), “The Importance of Intellectual Capital and Its Effect on Performance Measurement Systems”, Managerial Auditing Journal, 17 (1/2): 9-15.
  • Vural, G. (2003), Entelektüel Sermaye Yönetimi ve Kayseri’deki Büyük Ölçekli Sanayi İşletmelerinde Bir Araştırma, Erciyes Ü., Yayımlanmamış Yüksek Lisans Tezi.
  • Wu, A. (2005), “The Integration Between Balanced Scorecard and Intellectual Capital”, Journal of Intellectual Capital, 6 (2): 267-284.

işletmelerde Entelektüel Sermaye Yönetimi

Yıl 2007, Cilt: 16 Sayı: 1, 479 - 500, 01.06.2007

Öz

Günümüzün bilgi çağı ekonomisinde değer yaratma gittikçe bilgi ilişkiler ve entelektüel mülkiyeti içeren entelektüel sermaye faktörlerinin etkili kullanımına bağlı olmaktadır Bu nedenle entelektüel sermaye yönetimi gelecek için başarılı bir strateji olabilir Ancak entelektüel sermaye yönetimi ile ilgili oldukça sınırlı sayıda araştırma vardır Bu çalışmada Türkiye’deki büyük ölçekli sanayi işletmelerinin entelektüel sermaye uygulamaları ile ilgili araştırma sonuçlarına yer verilmektedir Araştırma verileri işletmelerin entelektüel sermaye yönetimine önem verdiklerini ve entelektüel sermaye bileşenlerini geliştirmek için çaba gösterdiklerini ortaya koymaktadır Anahtar Kelimeler: Entelektüel sermaye entelektüel varlıklar maddi olmayan varlıklar bilgi yönetimi INTELLECTUAL CAPITAL MANAGEMENT IN BUSINESSES

Kaynakça

  • Abeysekera, I. (2006), “The Project of Intellectual Capital Disclosure: Researching the Research”, Journal of Intellectual Capital, 7 (1): 61-77.
  • Abeysekera, I., Guthrie, J. (2004), “Human Capital Reporting in a Developing Nation”, The British Accounting Review, 36 (3): 251–268.
  • Akhavan, P., Jafari, M., Fathian, M. (2006), “Critical Success Factors of Knowledge Management Systems”, European Business Review, 18 (2): 97-113.
  • Akpınar, A.T. (2000), “Entelektüel Sermaye Kavramı”, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 1: 51-59.
  • Andriessen, D. (2006), “On the Metaphorical Nature of Intellectual Capital: A Textual Analysis”, Journal of Intellectual Capital, 7 (1): 93-110.
  • Arıkboğa, F.Ş. (2003), Entelektüel Sermaye, Derin Yayınları, İstanbul.
  • Bassi, L., Van Buren, M. (1999), “Valuing Investments in Intellectual Capital”, International Journal of Technology Management, 18, (5-8): 414-432.
  • Boedker, C., Guthrie, J., Cuganesan, S. (2005), “An Integrated Framework for Visualising Intellectual Capital”, Journal of Intellectual Capital, 6 (4): 510-527.
  • Bollen, L., Vergauwen, P., Schnieders, S. (2005), “Linking Intellectual Capital and Intellectual Property to Company Performance”, Management Decision, 43 (9): 1161-1185.
  • Bontis, N. (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, 36 (2): 63-76.
  • Bontis, N. (2003), “Intellectual Capital Disclosure in Canadian Corporations”, Journal of Human Resource Costing and Accounting, 7 (1/2): 9-20.
  • Bontis, N., KEOW, W.C.C., RICHARDSON, S. (2000), “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, 1 (1): 85-100.
  • Bozbura, F.T. (2004), “Measurement and Application of Intellectual Capital in Turkey”, The Learning Organization, 11 (4/5): 357-367.
  • Brennan, N., CONNELL, B. (2000), “Intellectual Capital: Current Issues and Policy Implications”, Journal of Intellectual Capital, 1 (3): 206-240.
  • Brooking, A. (1996), Intellectual Capital: Core Asset for the Third Millenium Enterprise, Thomson Business Press, London.
  • Brooking, A. (1997), “The Management of Intellectual Capital”, Long Range Planning, 30 (3): 364-365.
  • Burr, R., Girardi, A. (2002), “Intellectual Capital: More than the Interaction of Competence X Commitment”, Australian Journal of Management, 27: 77-87.
  • Büyüközkan, G. (2002), “Entelektüel Sermaye Yönetimi”, KalDer Forum, Nisan- Mayıs-Haziran: 35-44.
  • Chaharbaghi, K., Cripps, S. (2006), “Intellectual Capital: Direction, not Blind Faith”, Journal of Intellectual Capital, 7 (1): 29-42.
  • Chen, M., Cheng, S., Hwang, Y. (2005), “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6 (2): 159-176.
  • Çıkrıkcı, M., Daştan, A. (2002), “Entelektüel Sermayenin Temel Finansal Tablolarla Sunulması”, Bankacılar Dergisi, 43: 18-32.
  • Çukacı, Y.C. (2003), Entelektüel Sermayenin Ölçülmesi, Yönetilmesi, Muhasebeleştirilmesi ve Bir Araştırma, Dokuz Eylül Üniversitesi SBE, Yayımlanmamış Doktora Tezi, İzmir.
  • Das, S.; Sen, P.K., Sengupta, S. (2003), “Strategic Alliances: Valuable Way to Manage Intellectual Capital”, Journal of Intellectual Capital, 4 (1): 10-19.
  • Dzinkowski, R. (2000), “The Measurement and Management of Intellectual Capital”, Management Accounting, 78 (2): 32-36.
  • Edvinsson, L. (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, 30 (3): 366-373.
  • Edvinsson, L., Malone, M. (1997), Intellectual Capital: Realizing your Company’s True Value by Finding its Hidden Brainpower, Harper Business, New York, NY.
  • Firer, S., Williams, S.M. (2003), “Intellectual Capital and Traditional Mesures of Corporate Performance”, Journal of Intellectual Capital, 4 (3): 348-360.
  • Guthrie, J. (2001), “The Management, Measurement and the Reporting of Intellectual Capital”, Journal of Intellectual Capital, 2 (1): 27-41.
  • Harrison, S., Sullivan, P.H. (2000), “Profiting from Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 33-46.
  • Herremans, I.M, Isaac, R.G. (2004), “Leading the Strategic Development of Intellectual Capital”, Leadership and Organization Development Journal, 25 (2): 142-160.
  • Johannessen, J., Olsen, B., Olaisen, J. (2005), “Intellectual Capital as A Holistic Management Philosophy: A Theoretical Perspective”, International Journal of Information Management, 25: 151–171.
  • Joia, L.A. (2000), “Measuring Intangible Corporate Assets: Linking Business Strategy with Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 68-84.
  • Kannan, G., Aulbur, W.G. (2004), “Intellectual Capital: Mesurement Effectiveness”, Journal of Intellectual Capital, 5 (3): 389-413.
  • Klaila, D., Hall, L. (2000), “Using Intellectual Assets as a Success Strategy”, Journal of Intellectual Capital, 1 (1): 47-53.
  • Lelıaert, P.J.C.; Candries, W., Tilmans, R. (2003), “Identifying and Managing IC: A New Classification”, Journal of Intellectual Capital, 4 (2): 202-214.
  • Lıebowitz, J.S., Ching, Y. (2000), “Developing Knowledge Management Metrics for Measuring Intellectual Capital”, Journal of Intellectual Capital, 1 (1): 54-67.
  • Litschka, M., Markom, A., Schunder, S. (2006), “Measuring and Analysing Intellectual Assets: An Integrated Approach”, Journal of Intellectual Capital, 7 (2): 160-173.
  • Lynn, B. (1998), “Intellectual Capital”, The Management Accounting Mag, 72 (1): 9- 22.
  • Macdougall, S.L, Hurst, D. (2005), “Identifying Tangible Costs, Benefits and Risks of an Investment in Intellectual Capital”, Journal of Intellectual Capital, 6 (1): 53- 71.
  • Marr, B. (2005), “Strategic Management of Intangible Value Drivers”, Handbook of Business Strategy, 6 (1): 147-154.
  • Marr, B., Moustaghfir, K. (2005), “Defining Intellectual Capital: A Three-Dimensional Approach”, Management Decision, 43 (9): 1114-1128.
  • Mayo, A. (2000), “The Role of Employee Development in the Growth of Intellectual Capital”, Personel Review, 29 (4): 521-533.
  • Mouritsen, J. (2004), “Measuring and Intervening: How do We Theorise Intellectual Capital Management?”, Journal of Intellectual Capital, 5 (2), June: 257-267.
  • O’Donnell, D. (2004), “Theory and Method on Intellectual Capital Creation, Journal of Intellectual Capital, 5 (2): 294-311.
  • Petrash, G. (1996), “Dow’s Journey to a Knowledge Value Management Culture”, European Management Journal, 14 (8): 365-373.
  • Petty, R., Guthrie, J. (2000), “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital, 1 (2): 155-176.
  • Pike, S.; Fernström, L., Roos, G. (2005), “Intellectual Capital: Management Approach in ICS Ltd”, Journal of Intellectual Capital, 6 (4): 489-509.
  • Pulic, A. (2004), “Intellectual Capital: Does it Create or Destroy Value?”, Measuring Business Excellence, 8 (1): 62-68.
  • Rastogi, P.N. (2002), “Knowledge Management and Intellectual Capital as a Paradigm of Value Creation”, Human Systems Management, 21 (3): 229-240.
  • Roos, G. (2005), “Intellectual Capital and Strategy: A Primer for Today’s Manager”, Handbook of Business Strategy, 6 (1): 123-132.
  • Roos, G., Roos, J. (1997), “Measuring Your Company’s Intellectual Capital”, Long Range Planning, 3 (30): 413-426.
  • Roos, J., Roos, G., Edvinsson, L., Dragonetti, N.C. (1997), Intellectual Capital: Navigating in the New Business Landscape, Macmillan Business, London.
  • Sanchez, M., Chaminade, C., Olea, M. (2000), “Management of Intangibles: An Attempt to Build a Theory”, Journal of Intellectual Capital, 1 (4): 312-327.
  • Skaikh, J.M. (2004), “Measuring and Reporting of Intellectual Capital Performance Analysis”, The Journal of American Academy of Business, March: 439-448.
  • Smith, M., Hansen, F. (2002), “Managing Intellectual Property: A Strategic Point of View”, Journal of Intellectual Capital, 3 (4): 366-374.
  • Stewart, T.A. (1991), “Brainpower”, Fortune, June 3: 44.
  • Stewart, T.A. (1997), Intellectual Capital: The New Wealth of Organizations, Doubleday/Currency, New York, NY.
  • Sveiby, K.E. (1997a), “The Intangible Assets Monitor”, Journal of Human Resource Costing and Accounting, 2 (1): 24-36.
  • Sveiby, K.E. (1997b), The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets, Berrett-Koehler Publishers Inc., San Francisco, CA.
  • Swart, J. (2006), “Intelellectual Capital: Disentangling an Enigmatic Concept”, Journal of Intellectual Capital, 7 (2): 136-159.
  • Ulrich, D. (1998), “Intellectual Capital=CompetenceXCommitment”, Sloan Management Review, 39 (2): 15-26.
  • Usoff, C., Thibodeau, J.C., Burnaby, P. (2002), “The Importance of Intellectual Capital and Its Effect on Performance Measurement Systems”, Managerial Auditing Journal, 17 (1/2): 9-15.
  • Vural, G. (2003), Entelektüel Sermaye Yönetimi ve Kayseri’deki Büyük Ölçekli Sanayi İşletmelerinde Bir Araştırma, Erciyes Ü., Yayımlanmamış Yüksek Lisans Tezi.
  • Wu, A. (2005), “The Integration Between Balanced Scorecard and Intellectual Capital”, Journal of Intellectual Capital, 6 (2): 267-284.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Yrd.doç.dr. Ferit Ölçer Bu kişi benim

Musa Şanal Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2007
Gönderilme Tarihi 29 Aralık 2013
Yayımlandığı Sayı Yıl 2007 Cilt: 16 Sayı: 1

Kaynak Göster

APA Ölçer, Y. F., & Şanal, M. (2007). işletmelerde Entelektüel Sermaye Yönetimi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(1), 479-500.