ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA

Öz

Anahtar Kelimeler

• Entelektüel Sermaye, Ölçüm Yöntemleri, Kriterler

Kaynakça

1. $&$5 ' YH '$ö/$5 + ³(QWHOHNWHO 6HUPD\HQLQ gOoOPHVLQGH 0XKDVHEH %LOJL 6LVWHPLQLQ .DWNÕVÕ´0XKDVHEH YH 'HQHWLPH %DNÕú 'HUJLVL <ÕO 6D\Õ2FDNV-40.
2. $5,.%2ö$ùEntelektüel Sermaye. øVWDQEXO'HULQ
3. BONTIS, N. “There is a Price on Your Head: Managing Intellectual Capital Strategically”, Business Quarterly, Summer, 1996, s.40-48.
4. BONTIS, N. “Intelectual Capital: An Explotary Study that Develops Measures and Models”, Management Decision, 1998, 36/2, s.63-76.
5. BONTIS, N; KEOW, W.C. ve RICHARDSON, S. “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, Vol.1 No.1, 2000. s.85-100.
6. CABRITA, M. ve VAZ, J. “Intellectual Capital and Value Creation: Evidence from the Portoguese Banking Industry”, The Electronic Journal of Knowledge Management, Volume 4. Issue.1. 2006, s. 11-20.
7. CHANG, S.; CHEN, S. ve LAI, J. “The Effect of Alliance Experience and Intellectual Capital on The Value Creation of International Strategic Alliances”, Omega, 2008, 36, s.298-316.
8. CHEN, M.; CHENG, S. ve HWANG, Y. “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms Market Value and Financial Performance”. Journal of Intellectual Capital. Vol.6.No.2. 2005,s.159-176.

9. CHEN, Y. “The Positive Effect of Gren Intellectual Capital on Competitive Advantages of Firms”, Journal of Business Ethics, 77, 2008, s.271-286. d(7ø1 $ ³(QWHOHNWHO 6HUPD\H YH gOoOPHVL´ 0DUPDUD hQLYHUVLWHVL øø%) Dergisi<ÕO&LOW;;6D\ÕV-378.
10. d,.5,.d,0YH'$ù7$1$³(QWHOHNWHO6HUPD\HQLQTemel Finansal Tablolar $UDFÕOÕ÷Õ\OD6XQXOPDVÕ´%DQNDFÕODU'HUJLVL6D\ÕV-32.
11. GHOSH, D. ve WU, A. “Intellectual Capital and Capital Markets: Additonal Evidence”, Journal of Intellectual Capital, Vol.8. No.2. 2007, s.216-235.
12. GOH, P.C. “Intellectual Capital Performance of Commercial Banks in Malasia”, Journal of Intellectual Capital, Vol.6. No.3. 2005, s.385-396.
13. HAN, D. ve HAN, I. “Priorization and Selection of Intellectual Capital Measurement Indicators Using Analytic Hierarchy Process for The Mobile Telecommunications Industry”, Expert Systems With Applications, 26, 2004, s.519-527.
14. HUANG, C. ve HSUEH, S. “A Study on the Relationship Between Intellectual Capital and Business Performance in the Engineering Consulting Industry: A Path Analysis”, Journal of Civil Engineering and Management, 2007, Vol. XIII. No.4. s. 265-271.
15. ø3dø2ö/8ø³.2%ø¶OHULQ(QWHOHNWHO6HUPD\H
16. ø5$= 5 YH g=*(1(5 ù ³5HODWLRQVKLS %HWZHHQ ,QWHOOHFWXDO &DSLWDO DQG Performance in SMEs: A Case of Konya”, International Strategic Management Conference, June 23-25, Çanakkale, 2005, s.447-454.
17. JOIA, L.A. “The Impact of Goverment-to-Govetment Endavors on The Intellectual Capital of Public Organizations”, Goverment Information Quarterly, 2008, 25, s.256-277.
18. KAUFMANN, L. Ve SCHNEIDER, Y., “Intangibles: A Synthesis of Current Research” Journal of Intellectual Capital, Vol. 5, No. 3, 2004, s.376-384.
19. KOK, A. “Intellectual Capital Management as Part of Knowledge Management Initiatives at Institutions of Higher Learning”, The Electronic Journal of Knowledge Management, Vol.5. Issue.2. 2007, s.181-192.
20. MARR, B. “Measuring and Managing Intangible Value Drivers”, Business Strategy Series, Vol.8. No.3. 2007, s.172-178.
21. MONTEQUIN, V.R.; FERNANDEZ, F.O.; CABAL, V.A. ve GUTIERREZ, N.Q. “An Integrated Framework for Intellectual Capital Measurement and Knowledge Management Implementation in Small and Medium-sized Enterprises”, Journal of Information Science, 2006, Vol.32. No.6. s.525- 538.
22. MOSLEHI, A.; MOHAGHAR, A.; BADIE, K. ve LUCAS, C. “Intruducing a Toolbox for IC Measurement in the Iran Insurance Industry”, The Electronic Journal of Knowledge Management, Vol.4. Issue.2. 2006, s.169- 180.
23. PABLOS, P.O. “Evidence of Intellectual Capital Measurement From Asia, Europe and The Middle East”, Journal of Intellectual Capital, Vol.3. No.2. 2002, s.287-302.
24. PETTY, R. ve GUTHRIE, J., “Intellectual Capital Literature Review Measurement, Reporting and Management”, Journal of Intellectual Capital, Vol. 1, No. 2, 2000, s. 155-176.
25. RUDEZ, H. N. ve MIHALIC, T. “Intellectual Capital in the Hotel Industry: A Case Study from Slovenia”, Hospitality Management, 26, 2007, s.188-199.
26. SEETHARAMAN, A.; LOW, K. ve SARAVANAN, A.S. “Comparative Justification on Intellectual Capital”, Journal of Intellectual Capital, Vol.5. No.4. 2004, s.522-539.
27. SELEIM, A.; ASHOUR, A. ve BONTIS, N. “Intellectual Capital in Egyptian 6RIWZDUH)ÕUPV´The Learning Organization, Vol. 11. No. 4/5. 2004, s. 332-346.
28. STEWART, A. Thomas. (QWHOHNWHO 6HUPD\H gUJWOHULQ
29. STRIUKOVA, L.; UNERMAN, J. ve GUTHRIE, J. “Corporate Reporting of Intellectual Capital: Evidence from UK Companies”, The British Accounting Review, 40, 2008, s.297-313.
30. SULLIVAN, P.H. “Profiting From Intellectual Capital”, Journal of Knowledge Management, Vol. 3. No.2. 1999. s.133-140.
31. SULLIVAN, P.H. Profiting from Intellectual Capital, John Wiley & Sons, Inc., New York, 1998.
32. ù$0ø/2ö/8)DPLOEntelektüel Sermaye. Ankara: Gazi Kitabevi, 2002. ù$0ø/2ö/8 ) YH g=d,1$5 ) ³(QWHOHNtüel Sermayenin Muhasebe ve )LQDQVPDQ$ODQODUÕQGD
33. ù$0ø/2ö/8 ) ³(QWHOHNWHO 6HUPD\H ø0.%¶GH +LVVH 6HQHWOHUL øúOHP *|UHQ Bankalar Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi, 6D\Õ7HPPX]V-89.
34. XIAO, H. “Corporate Reporting of Intellectual Capital: Evidence from China”, The Business Review, Cambridge, Vol.11. No.1. 2008, s.124-129.
35. YÖRÜK, N. ve ERDEM, M.S. “Entelektüel Sermaye ve UnVXUODUÕQÕQ ø0.%¶GH øúOHP*|UHQ2WRPRWLY6HNW|U)LUPDODUÕQÕQ)LQDQVDO3HUIRUPDQVÕh]HULQH Etkisi”, $WDWUNhQLYHUVLWHVL øø%)'HUJLVL &LOW 6D\Õ   V- 413.