ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA

Mina Özevren; Sebahattin Yıldız

-

Yıl 2010, Cilt: 29 Sayı: 2, 275 - 289, 18.03.2015

Mina Özevren Sebahattin Yıldız

Anahtar Kelimeler

Kaynakça

$&$5 ' YH '$ö/$5 + ³(QWHOHNWHO 6HUPD\HQLQ gOoOPHVLQGH 0XKDVHEH %LOJL 6LVWHPLQLQ .DWNÕVÕ´0XKDVHEH YH 'HQHWLPH %DNÕú 'HUJLVL <ÕO 6D\Õ2FDNV-40.
$5,.%2ö$ùEntelektüel Sermaye. øVWDQEXO'HULQ<D\ÕQODUÕ $56/$1 g ³(QWHOHNWHO 6HUPD\HQLQ 7UNL\H¶GHNL 5DSRUODQPD ùHNOLQLQ øQFHOHQPHVL´'(høúOHWPH)DNOWHVL'HUJLVL, Cilt 5, No.1, 2005, s. 78-87.
BONTIS, N. “There is a Price on Your Head: Managing Intellectual Capital Strategically”, Business Quarterly, Summer, 1996, s.40-48.
BONTIS, N. “Intelectual Capital: An Explotary Study that Develops Measures and Models”, Management Decision, 1998, 36/2, s.63-76.
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.
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.
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.
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.
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(QWHOHNWHO 6HUPD\H YH gOoOPHVL´ 0DUPDUD hQLYHUVLWHVL øø%) Dergisi<ÕO&LOW;;6D\ÕV-378.
d,.5,.d,0YH'$ù7$1$³(QWHOHNWHO6HUPD\HQLQTemel Finansal Tablolar $UDFÕOÕ÷Õ\OD6XQXOPDVÕ´%DQNDFÕODU'HUJLVL6D\ÕV-32.
GHOSH, D. ve WU, A. “Intellectual Capital and Capital Markets: Additonal Evidence”, Journal of Intellectual Capital, Vol.8. No.2. 2007, s.216-235.
GOH, P.C. “Intellectual Capital Performance of Commercial Banks in Malasia”, Journal of Intellectual Capital, Vol.6. No.3. 2005, s.385-396.
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.
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.
ø3dø2ö/8ø³.2%ø¶OHULQ(QWHOHNWHO6HUPD\H<DSÕVÕQÕQ%HOLUOHQPHVLQH<|QHOLN %LU $UDúWÕUPD´ 9HULPOLOLN YH .2%ø¶OHU .RQJUHVL øVWDQEXO .OWU Üniversitesi, 7-$UDOÕN 2007, s. 289-296.
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.
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.
KAUFMANN, L. Ve SCHNEIDER, Y., “Intangibles: A Synthesis of Current Research” Journal of Intellectual Capital, Vol. 5, No. 3, 2004, s.376-384.
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.
MARR, B. “Measuring and Managing Intangible Value Drivers”, Business Strategy Series, Vol.8. No.3. 2007, s.172-178.
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.
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.
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.
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.
RUDEZ, H. N. ve MIHALIC, T. “Intellectual Capital in the Hotel Industry: A Case Study from Slovenia”, Hospitality Management, 26, 2007, s.188-199.
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.
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.
STEWART, A. Thomas. (QWHOHNWHO 6HUPD\H gUJWOHULQ <HQL =HQJLQOL÷L. 1XUHWWLQ(OKVH\QLoHYøVWDQEXO 0(66<D\ÕQODUÕ
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.
SULLIVAN, P.H. “Profiting From Intellectual Capital”, Journal of Knowledge Management, Vol. 3. No.2. 1999. s.133-140.
SULLIVAN, P.H. Profiting from Intellectual Capital, John Wiley & Sons, Inc., New York, 1998.
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<DUDWWÕ÷Õ<HQLGHQ<DSÕODQPDøKWL\DFÕ´Muhasebe ve Finansman Dergisi6D\Õ7HPPX]V-140.
ù$0ø/2ö/8 ) ³(QWHOHNWHO 6HUPD\H ø0.%¶GH +LVVH 6HQHWOHUL øúOHP *|UHQ Bankalar Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi, 6D\Õ7HPPX]V-89.
XIAO, H. “Corporate Reporting of Intellectual Capital: Evidence from China”, The Business Review, Cambridge, Vol.11. No.1. 2008, s.124-129.
YÖRÜK, N. ve ERDEM, M.S. “Entelektüel Sermaye ve UnVXUODUÕQÕQ ø0.%¶GH øúOHP*|UHQ2WRPRWLY6HNW|U)LUPDODUÕQÕQ)LQDQVDO3HUIRUPDQVÕh]HULQH Etkisi”, $WDWUNhQLYHUVLWHVL øø%)'HUJLVL &LOW 6D\Õ V- 413.

ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA

Yıl 2010, Cilt: 29 Sayı: 2, 275 - 289, 18.03.2015

Mina Özevren Sebahattin Yıldız

Anahtar Kelimeler

Entelektüel Sermaye, Ölçüm Yöntemleri, Kriterler

Kaynakça

$&$5 ' YH '$ö/$5 + ³(QWHOHNWHO 6HUPD\HQLQ gOoOPHVLQGH 0XKDVHEH %LOJL 6LVWHPLQLQ .DWNÕVÕ´0XKDVHEH YH 'HQHWLPH %DNÕú 'HUJLVL <ÕO 6D\Õ2FDNV-40.
$5,.%2ö$ùEntelektüel Sermaye. øVWDQEXO'HULQ<D\ÕQODUÕ $56/$1 g ³(QWHOHNWHO 6HUPD\HQLQ 7UNL\H¶GHNL 5DSRUODQPD ùHNOLQLQ øQFHOHQPHVL´'(høúOHWPH)DNOWHVL'HUJLVL, Cilt 5, No.1, 2005, s. 78-87.
BONTIS, N. “There is a Price on Your Head: Managing Intellectual Capital Strategically”, Business Quarterly, Summer, 1996, s.40-48.
BONTIS, N. “Intelectual Capital: An Explotary Study that Develops Measures and Models”, Management Decision, 1998, 36/2, s.63-76.
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.
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.
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.
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.
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(QWHOHNWHO 6HUPD\H YH gOoOPHVL´ 0DUPDUD hQLYHUVLWHVL øø%) Dergisi<ÕO&LOW;;6D\ÕV-378.
d,.5,.d,0YH'$ù7$1$³(QWHOHNWHO6HUPD\HQLQTemel Finansal Tablolar $UDFÕOÕ÷Õ\OD6XQXOPDVÕ´%DQNDFÕODU'HUJLVL6D\ÕV-32.
GHOSH, D. ve WU, A. “Intellectual Capital and Capital Markets: Additonal Evidence”, Journal of Intellectual Capital, Vol.8. No.2. 2007, s.216-235.
GOH, P.C. “Intellectual Capital Performance of Commercial Banks in Malasia”, Journal of Intellectual Capital, Vol.6. No.3. 2005, s.385-396.
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.
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.
ø3dø2ö/8ø³.2%ø¶OHULQ(QWHOHNWHO6HUPD\H<DSÕVÕQÕQ%HOLUOHQPHVLQH<|QHOLN %LU $UDúWÕUPD´ 9HULPOLOLN YH .2%ø¶OHU .RQJUHVL øVWDQEXO .OWU Üniversitesi, 7-$UDOÕN 2007, s. 289-296.
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.
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.
KAUFMANN, L. Ve SCHNEIDER, Y., “Intangibles: A Synthesis of Current Research” Journal of Intellectual Capital, Vol. 5, No. 3, 2004, s.376-384.
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.
MARR, B. “Measuring and Managing Intangible Value Drivers”, Business Strategy Series, Vol.8. No.3. 2007, s.172-178.
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.
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.
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.
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.
RUDEZ, H. N. ve MIHALIC, T. “Intellectual Capital in the Hotel Industry: A Case Study from Slovenia”, Hospitality Management, 26, 2007, s.188-199.
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.
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.
STEWART, A. Thomas. (QWHOHNWHO 6HUPD\H gUJWOHULQ <HQL =HQJLQOL÷L. 1XUHWWLQ(OKVH\QLoHYøVWDQEXO 0(66<D\ÕQODUÕ
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.
SULLIVAN, P.H. “Profiting From Intellectual Capital”, Journal of Knowledge Management, Vol. 3. No.2. 1999. s.133-140.
SULLIVAN, P.H. Profiting from Intellectual Capital, John Wiley & Sons, Inc., New York, 1998.
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<DUDWWÕ÷Õ<HQLGHQ<DSÕODQPDøKWL\DFÕ´Muhasebe ve Finansman Dergisi6D\Õ7HPPX]V-140.
ù$0ø/2ö/8 ) ³(QWHOHNWHO 6HUPD\H ø0.%¶GH +LVVH 6HQHWOHUL øúOHP *|UHQ Bankalar Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi, 6D\Õ7HPPX]V-89.
XIAO, H. “Corporate Reporting of Intellectual Capital: Evidence from China”, The Business Review, Cambridge, Vol.11. No.1. 2008, s.124-129.
YÖRÜK, N. ve ERDEM, M.S. “Entelektüel Sermaye ve UnVXUODUÕQÕQ ø0.%¶GH øúOHP*|UHQ2WRPRWLY6HNW|U)LUPDODUÕQÕQ)LQDQVDO3HUIRUPDQVÕh]HULQH Etkisi”, $WDWUNhQLYHUVLWHVL øø%)'HUJLVL &LOW 6D\Õ V- 413.

Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	Türkçe
Bölüm	Makaleler
Yazarlar	Mina Özevren Bu kişi benim Sebahattin Yıldız Bu kişi benim
Yayımlanma Tarihi	18 Mart 2015
Gönderilme Tarihi	18 Mart 2015
Yayımlandığı Sayı	Yıl 2010 Cilt: 29 Sayı: 2

Kaynak Göster

APA	Özevren, M., & Yıldız, S. (2015). ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 29(2), 275-289.
AMA	Özevren M, Yıldız S. ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. Mart 2015;29(2):275-289.
Chicago	Özevren, Mina, ve Sebahattin Yıldız. “ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi 29, sy. 2 (Mart 2015): 275-89.
EndNote	Özevren M, Yıldız S (01 Mart 2015) ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 29 2 275–289.
IEEE	M. Özevren ve S. Yıldız, “ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, c. 29, sy. 2, ss. 275–289, 2015.
ISNAD	Özevren, Mina - Yıldız, Sebahattin. “ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA”. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 29/2 (Mart 2015), 275-289.
JAMA	Özevren M, Yıldız S. ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2015;29:275–289.
MLA	Özevren, Mina ve Sebahattin Yıldız. “ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, c. 29, sy. 2, 2015, ss. 275-89.
Vancouver	Özevren M, Yıldız S. ENTELEKTÜEL SERMAYENİN ÖLÇÜM YÖNTEMLERİ VE KRİTERLERİNİN BELİRLENMESİ ÜZERİNE BİR ARAŞTIRMA. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2015;29(2):275-89.

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