ENTEGRE RAPORLAMA ve ENTELEKTÜEL SERMAYE MUHASEBESİ İLİŞKİSİ

Yıl 2019, Sayı: 1, 55 - 68, 29.07.2019

Nurullah Kaya

Öz

Günümüz
bilgi çağı olması sebebiyle, insana ve bilgiye yapılan yatırımların entelektüel
sermaye olarak karşımıza çıktığı görülmektedir. 
Bu çalışmada, firmalardaki entegre raporlama uygulamasının entelektüel
sermaye için muhasebe uygulamalarını geliştirmeye ve sürdürmeye bir araç
olabileceği araştırılmaktır. Makale, birkaç çalışmanın gözden geçirilmesi ve çalışma
sonuçlarının yorumlanmasıdır. Bu çalışmanın entegre raporlama öncülüğündeki entelektüel
sermaye muhasebe araştırmalarını genişletmek için yararlı bir temel sağlayacağı
ümit edilmektedir. Entegre raporlamanın pratikte örgütsel sınırların ötesine
geçerek nasıl çalıştığını anlamak esastır. Ancak firmaların giderek artan rekabet
ortamında hayatta kalması ve gelişmesi daha da önemlidir. Dolayısıyla, entelektüel
sermaye ve entegre raporlama araştırmalarının daha sonraki araştırma
paradigmalarına nasıl uzanabileceği konusunda tartışmalar sunmaktadır.

Anahtar Kelimeler

Entelektüel sermaye, Entegre Raporlama

Kaynakça

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