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Maddi Olmayan Varlıklar ve İşletme İçinde Yaratılan Maddi Olmayan Varlıklar ile İlgili Bir Araştırma

Yıl 2005, Sayı: 10, 69 - 103, 01.12.2005

Hikmet Ulusan

Öz

Bu çalışmada, MOV’lar hakkında bilgi verilmeye ve MOV’ların sınıflandırılması, değerlemesi ve ölçümü ile kayıtlanması ve raporlanması konuları özetlenmeye çalışılmıştır. Ayrıca, işletme içinde yaratılan MOV’lar ile ilgili Kayseri’de faaliyet gösteren ve Türkiye’nin ilk 500 büyük şirketi arasına giren işletmeler üzerinde yapılan araştırmanın sonuçlarından da bahsedilmiştir. Bu araştırmada, işletmelerin MOV’ların ölçümü, kayıtlanması ve raporlanmasına pek önem vermedikleri sonucuna varılmıştır. Açıkçası, işletmelerin bu varlıkların önemi konusunda yeterince bilgileri yoktur. Ayrıca, muhasebe müdürleri, mevcut finansal tabloların yetersizliğini ve MOV’ların işletme değerinin oluşumuna katkısı olduğunu kabul ederler ve MOV’ların ölçülmesi, kayıtlanması ve raporlanmasını isterler. Ancak, muhasebe müdürleri, hala geleneksel muhasebe bakış açısına göre MOV’ları yönetme ve ölçme göstergelerini belirlemekte ve MOV raporlarının işletmelerin rekabet gücü hakkında çok fazla bilgi içereceğini düşünmektedirler

Anahtar Kelimeler

Maddi Olmayan Varlıklar Entelektüel Sermaye Değerleme Ölçüm Kayıtlama Raporlama Türkiye

Kaynakça

  • “Characteristics of Intangible Assets”, http://www.valuebasedmanagement.net/faq_
  • characteristics_intangible_assets.html, Erişim Tarihi: 22.07.2005.
  • “International Accounting Standard 38 “Intangible Assets”, http://europa.eu.int/comm/ internal_market/accounting/committees_en.htm#arc, Erişim Tarihi: 26.07.2005.
  • Acar, D. ve H. Dağlar, (2005), “Entelektüel Sermayenin Ölçülmesinde Muhasebe Bilgi Sis- teminin Katkısı”, Muhasebe ve Denetime Bakış Dergisi, Yıl: 4, Sayı: 14, Ocak, ss. 23-40.
  • Bozbura, F. T., (2004), “Measurement and Application of Intellectual Capital in Turkey”, The Learning Organization, Vol. 11, No. 4/5, ss. 357-367.
  • Bukh, P. N. ve U. Johanson, (2003), “Research and Knowledge Interaction, Guidelines for Intellectual Capital Reporting”, Journal of Intellectual Capital, Vol. 4, No. 4, ss. 576-587.
  • Büyüközkan, G., “Entelektüel Sermaye Yönetimi”, http://www.kalder.org.tr/preview_ content.asp?contID=718&tempID=1&regID=2, Erişim Tarihi: 26.07.2005.
  • Bygdas, A. L. vd., (2004), “Integrative Visualisation and Knowledge-Enabled Value Creation, An Activity-Based Approach to Intellectual Capital”, Journal of Intellectual Capital, Vol. 5, No. 4, ss. 540-555.
  • Caddy, I, (2000), “Intellectual Capital: Recognizing Both Assets and Liabilities”, Journal of Intellectual Capital, Vol. 1, No. 2, ss. 129-146.
  • Chen, J. vd., (2004), “Measuring Intellectual Capital: A New Model and Empirical Study”, Journal of Intellectual Capital, Vol. 5, No. 1, ss. 195-212.
  • Chen, M. C. vd., (2005), “An Empiricial Investigation of The Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 159-176.
  • Chiesa, V. vd., (2005), “The Valuation of Technology in Buy-Cooperate-Sell Decisions”, European Journal of Innovation Management, Vol. 8, No. 1, ss. 5-30.
  • Çıkrıkçı, M. ve A. Daştan, (2002), “Entelektüel Sermayenin Temel Finansal Tablolar Aracılı- ğıyla Sunulması”, Bankacılar Dergisi, Sayı: 43, ss. 18-32.
  • Emrem, E., (2003), “Entelektüel Sermaye Ölçme ve Değerlendirme Yöntemleri”, http://www.bilgiyonetimi.org/cm/pages/mkl_gos.php?nt=245, Erişim Tarihi: 26.07.2005.
  • Erken, A. Ç. ve S. Perçin, (2000), “Entelektüel Sermayenin İşletme Bazında Ölçülmesi ve Değerlendirilmesi”, Muhasebe ve Denetime Bakış Dergisi, Yıl: 1, Sayı: 2, Ekim, ss. 111-118.
  • Ertuğrul, M., “Entelektüel Sermayenin Ölçülmesi ve Raporlanması”, http://www. bilgiyonetimi.org/cm/pages/mkl_gos.php?nt=183, Erişim Tarihi: 26.07.2005.
  • Gallego, I. ve L. Rodriguez, (2005), “Situation of Intangible Assets in Spanish Firms: An Empirical Analysis”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 105-126.
  • Goh, P. C. ve K. P. Lim, (2004), “Disclosing Intellectual Capital in Company Annual Reports, Evidence from Malaysia”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 500-510.
  • Green, A. ve J. J.C.H. Ryan, (2005), “A Framework of Intangible Valuation Areas (FIVA) Aligning Business Strategy and Intangible Assets”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 43-52.
  • Guthrie, J., (2001), “The Management, Measurement and The Reporting of Intellectual Capital”, Journal of Intellectual Capital, Vol. 2, No. 1, ss. 27-41.
  • Hussi, T. ve G. Ahonen, (2002), “Managing Intangible Assets – A Question of Integration and Delicate Balance”, Journal of Intellectual Capital, Vol. 3, No. 3, ss. 277-286.
  • Joia, L. A., (2004), “Are Frequent Customers Always A Company’s Intangible Asset?, Some Findings Drawn From An Exploratory Case Study”, Journal of Intellectual Capital, Vol. 5, No. 4, ss. 586-601.
  • Kannan, G. ve W. G. Aulbur, (2004), “Intellectual Capital, Measurement Effectiveness”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 389-413.
  • Kaufmann, L. ve Y. Schneider, (2004), “Intangibles, A Synthesis of Current Research”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 366-388.
  • Leitner, K.H., (2005), “Managing and Reporting Intangible Assets in Research Technology Organisations”, R&D Management, Nol. 35, No. 2, ss. 125-136.
  • Lev, B., (2003), “Remarks on The Measurement, Valuation and Reporting of Intangible Assets”, FRBNY Economic Policy Review, September, ss. 17-22.
  • Marr, B. vd., (2003), “Why do Firms Measure Their Intellectual Capital?”, Journal of Intellectual Capital, Vol. 4, No. 4, ss. 441-464.
  • Ordonez de Pablos, P., (2002), “Evidence of Intellectual Capital Measurement from Asia, Europe, and Middle East”, Journal of Intellectual Capital, Vol. 3, No. 3, Special Issue, ss. 287-302.
  • Ordonez de Pablos, P., (2003), “Intellectual Capital Reporting in Spain: A Comparative View”, Journal of Intellectual Capital, Vol. 4, No. 1, ss. 61-81.
  • Ordonez de Pablos, P., (2005), “Intellectual Capital Reports in India: Lessons from A Case Study”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 141-149.
  • Palacios-Marques, D. ve F. J. Garrigos – Simon, (2003), “Validating and Measuring IC in The Biotechnology and Telecommunication Industries”, Journal of Intellectual Capital, Vol. 4, No. 3, ss. 332-347.
  • PwC Netherlands, “Reporting on Intangible Assets”, International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues, and Prospects, Amsterdam: 9-10 June 1999, http://www.oecd.org/dataoecd/61/43/1947807.pdf; Eri- şim Tarihi: 11.04.2006.
  • Rodov, I. ve P. Leliaert, (2002), “FiMIAM: Financial Method of Intangible Assets Measurement”, Journal of Intellectual Capital, Vol. 3, No. 3, ss. 323-336.
  • Savaşçı, İ. ve S. Çakı, (2003), “Entelektüel Sermaye Bileşenlerinin Değerlendirilmesi: Hipermarketler Üzerine Bir Bakış”, http://www.bilgiyonetimi.org/cm/pages/ mkl_gos.php?nt=217, Erişim Tarihi: 26.07.2005.
  • Seetharaman, A. vd., (2002), “Intellectual Capital Accounting and Reporting in The Knowledge Economy”, Journal of Intellectual Capital, Vol. 3, No. 2, ss. 128-148.
  • Sveiby, K.E., “Methods for Measuring Intangible Assets”, http://www.sveiby.com/ articles/IntangibleMethods.htm, Erişim Tarihi: 26.07.2005.
  • Tsan, W.N ve C.C. Chang, (2005), “Intellectual Capital System Interaction in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 285-298.
  • Uzay, Ş. ve O. Savaş, (2003), “Entelektüel Sermayenin Ölçülmesi: Mobilya Sektöründe Kar- şılaştırılmalı Bir Uygulama Örneği”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fa- kültesi Dergisi, Sayı: 20, Ocak-Haziran, ss. 163-181.
  • Üç, M., (2005), “Entelektüel Sermaye ve Unsurları”, http://www.bilgiyonetimi. org/cm/pages/mkl_gos.php?nt=581, Erişim Tarihi: 26.07.2005
  • Vergauwen, P. G.M.C. ve F. J.C. van Alem, (2005), “Annual Report IC Disclosures in The Netherlands, France and Germany”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 89-104.
  • Wang, W.Y. ve C. Chang, (2005), “Intellectual Capital and Performance in Causal Models, Evidence from The Information Technology Industry in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 222-236.
  • Warn, J., (2005), “Intangibles in Commercialisation: The Case of Air Navigation Services in The South Pacific, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 72-88.

Yıl 2005, Sayı: 10, 69 - 103, 01.12.2005

Hikmet Ulusan

Öz

In this study, we have endeavoured to inform about intangible assets and
summarize the classification, valuation and measurement as well as recognizing and
reporting of those assets. In addition, we have mentioned the results of the empirical
study on the companies to do with internally generated intangible assets in Kayseri
which are among the 500 biggest firms in Turkey. In our empirical study, we
have drawn a conclusion that companies in Kayseri don’t quite attach importance to
the measurement, recognizing and reporting of intangible assets. To tell the truth,
companies included in the empirical study aren’t aware of important of intangible assets.
The accounting directors of companies recognize the insufficiency of current
statements and the contribution of intangible assets in the value of companies and,
they desire the measurement, recognizing and reporting of those assets. However,
they still determine the indicators of the management and measurement of intangible
assets from traditional accounting perspective and, the reports on intangible assets
are believed to cover the excessive information on competition power of companies.

Anahtar Kelimeler

Intangible Assets Intellectual Capital Valuation Measurement Recognizing Reporting Turkey

Kaynakça

  • “Characteristics of Intangible Assets”, http://www.valuebasedmanagement.net/faq_
  • characteristics_intangible_assets.html, Erişim Tarihi: 22.07.2005.
  • “International Accounting Standard 38 “Intangible Assets”, http://europa.eu.int/comm/ internal_market/accounting/committees_en.htm#arc, Erişim Tarihi: 26.07.2005.
  • Acar, D. ve H. Dağlar, (2005), “Entelektüel Sermayenin Ölçülmesinde Muhasebe Bilgi Sis- teminin Katkısı”, Muhasebe ve Denetime Bakış Dergisi, Yıl: 4, Sayı: 14, Ocak, ss. 23-40.
  • Bozbura, F. T., (2004), “Measurement and Application of Intellectual Capital in Turkey”, The Learning Organization, Vol. 11, No. 4/5, ss. 357-367.
  • Bukh, P. N. ve U. Johanson, (2003), “Research and Knowledge Interaction, Guidelines for Intellectual Capital Reporting”, Journal of Intellectual Capital, Vol. 4, No. 4, ss. 576-587.
  • Büyüközkan, G., “Entelektüel Sermaye Yönetimi”, http://www.kalder.org.tr/preview_ content.asp?contID=718&tempID=1&regID=2, Erişim Tarihi: 26.07.2005.
  • Bygdas, A. L. vd., (2004), “Integrative Visualisation and Knowledge-Enabled Value Creation, An Activity-Based Approach to Intellectual Capital”, Journal of Intellectual Capital, Vol. 5, No. 4, ss. 540-555.
  • Caddy, I, (2000), “Intellectual Capital: Recognizing Both Assets and Liabilities”, Journal of Intellectual Capital, Vol. 1, No. 2, ss. 129-146.
  • Chen, J. vd., (2004), “Measuring Intellectual Capital: A New Model and Empirical Study”, Journal of Intellectual Capital, Vol. 5, No. 1, ss. 195-212.
  • Chen, M. C. vd., (2005), “An Empiricial Investigation of The Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 159-176.
  • Chiesa, V. vd., (2005), “The Valuation of Technology in Buy-Cooperate-Sell Decisions”, European Journal of Innovation Management, Vol. 8, No. 1, ss. 5-30.
  • Çıkrıkçı, M. ve A. Daştan, (2002), “Entelektüel Sermayenin Temel Finansal Tablolar Aracılı- ğıyla Sunulması”, Bankacılar Dergisi, Sayı: 43, ss. 18-32.
  • Emrem, E., (2003), “Entelektüel Sermaye Ölçme ve Değerlendirme Yöntemleri”, http://www.bilgiyonetimi.org/cm/pages/mkl_gos.php?nt=245, Erişim Tarihi: 26.07.2005.
  • Erken, A. Ç. ve S. Perçin, (2000), “Entelektüel Sermayenin İşletme Bazında Ölçülmesi ve Değerlendirilmesi”, Muhasebe ve Denetime Bakış Dergisi, Yıl: 1, Sayı: 2, Ekim, ss. 111-118.
  • Ertuğrul, M., “Entelektüel Sermayenin Ölçülmesi ve Raporlanması”, http://www. bilgiyonetimi.org/cm/pages/mkl_gos.php?nt=183, Erişim Tarihi: 26.07.2005.
  • Gallego, I. ve L. Rodriguez, (2005), “Situation of Intangible Assets in Spanish Firms: An Empirical Analysis”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 105-126.
  • Goh, P. C. ve K. P. Lim, (2004), “Disclosing Intellectual Capital in Company Annual Reports, Evidence from Malaysia”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 500-510.
  • Green, A. ve J. J.C.H. Ryan, (2005), “A Framework of Intangible Valuation Areas (FIVA) Aligning Business Strategy and Intangible Assets”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 43-52.
  • Guthrie, J., (2001), “The Management, Measurement and The Reporting of Intellectual Capital”, Journal of Intellectual Capital, Vol. 2, No. 1, ss. 27-41.
  • Hussi, T. ve G. Ahonen, (2002), “Managing Intangible Assets – A Question of Integration and Delicate Balance”, Journal of Intellectual Capital, Vol. 3, No. 3, ss. 277-286.
  • Joia, L. A., (2004), “Are Frequent Customers Always A Company’s Intangible Asset?, Some Findings Drawn From An Exploratory Case Study”, Journal of Intellectual Capital, Vol. 5, No. 4, ss. 586-601.
  • Kannan, G. ve W. G. Aulbur, (2004), “Intellectual Capital, Measurement Effectiveness”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 389-413.
  • Kaufmann, L. ve Y. Schneider, (2004), “Intangibles, A Synthesis of Current Research”, Journal of Intellectual Capital, Vol. 5, No. 3, ss. 366-388.
  • Leitner, K.H., (2005), “Managing and Reporting Intangible Assets in Research Technology Organisations”, R&D Management, Nol. 35, No. 2, ss. 125-136.
  • Lev, B., (2003), “Remarks on The Measurement, Valuation and Reporting of Intangible Assets”, FRBNY Economic Policy Review, September, ss. 17-22.
  • Marr, B. vd., (2003), “Why do Firms Measure Their Intellectual Capital?”, Journal of Intellectual Capital, Vol. 4, No. 4, ss. 441-464.
  • Ordonez de Pablos, P., (2002), “Evidence of Intellectual Capital Measurement from Asia, Europe, and Middle East”, Journal of Intellectual Capital, Vol. 3, No. 3, Special Issue, ss. 287-302.
  • Ordonez de Pablos, P., (2003), “Intellectual Capital Reporting in Spain: A Comparative View”, Journal of Intellectual Capital, Vol. 4, No. 1, ss. 61-81.
  • Ordonez de Pablos, P., (2005), “Intellectual Capital Reports in India: Lessons from A Case Study”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 141-149.
  • Palacios-Marques, D. ve F. J. Garrigos – Simon, (2003), “Validating and Measuring IC in The Biotechnology and Telecommunication Industries”, Journal of Intellectual Capital, Vol. 4, No. 3, ss. 332-347.
  • PwC Netherlands, “Reporting on Intangible Assets”, International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues, and Prospects, Amsterdam: 9-10 June 1999, http://www.oecd.org/dataoecd/61/43/1947807.pdf; Eri- şim Tarihi: 11.04.2006.
  • Rodov, I. ve P. Leliaert, (2002), “FiMIAM: Financial Method of Intangible Assets Measurement”, Journal of Intellectual Capital, Vol. 3, No. 3, ss. 323-336.
  • Savaşçı, İ. ve S. Çakı, (2003), “Entelektüel Sermaye Bileşenlerinin Değerlendirilmesi: Hipermarketler Üzerine Bir Bakış”, http://www.bilgiyonetimi.org/cm/pages/ mkl_gos.php?nt=217, Erişim Tarihi: 26.07.2005.
  • Seetharaman, A. vd., (2002), “Intellectual Capital Accounting and Reporting in The Knowledge Economy”, Journal of Intellectual Capital, Vol. 3, No. 2, ss. 128-148.
  • Sveiby, K.E., “Methods for Measuring Intangible Assets”, http://www.sveiby.com/ articles/IntangibleMethods.htm, Erişim Tarihi: 26.07.2005.
  • Tsan, W.N ve C.C. Chang, (2005), “Intellectual Capital System Interaction in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 285-298.
  • Uzay, Ş. ve O. Savaş, (2003), “Entelektüel Sermayenin Ölçülmesi: Mobilya Sektöründe Kar- şılaştırılmalı Bir Uygulama Örneği”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fa- kültesi Dergisi, Sayı: 20, Ocak-Haziran, ss. 163-181.
  • Üç, M., (2005), “Entelektüel Sermaye ve Unsurları”, http://www.bilgiyonetimi. org/cm/pages/mkl_gos.php?nt=581, Erişim Tarihi: 26.07.2005
  • Vergauwen, P. G.M.C. ve F. J.C. van Alem, (2005), “Annual Report IC Disclosures in The Netherlands, France and Germany”, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 89-104.
  • Wang, W.Y. ve C. Chang, (2005), “Intellectual Capital and Performance in Causal Models, Evidence from The Information Technology Industry in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, ss. 222-236.
  • Warn, J., (2005), “Intangibles in Commercialisation: The Case of Air Navigation Services in The South Pacific, Journal of Intellectual Capital, Vol. 6, No. 1, ss. 72-88.
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA95DB74TZ
Bölüm Makaleler
Yazarlar

Hikmet Ulusan Bu kişi benim

Yayımlanma Tarihi 1 Aralık 2005
Yayımlandığı Sayı Yıl 2005 Sayı: 10

Kaynak Göster

APA Ulusan, H. (2005). Maddi Olmayan Varlıklar ve İşletme İçinde Yaratılan Maddi Olmayan Varlıklar ile İlgili Bir Araştırma. Kocaeli Üniversitesi Sosyal Bilimler Dergisi(10), 69-103.

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