Araştırma Makalesi
BibTex RIS Kaynak Göster

Disclosure of Intellectual Capital Elements in Turkish Banking Sector: An Empirical Practice through Integrated Reports and Sustainability Reports

Yıl 2021, Cilt: 12 Sayı: 32, 1127 - 1148, 20.11.2021
https://doi.org/10.21076/vizyoner.890132

Öz

In the study, disclosures on intellectual capital elements contained in the integrated reports and sustainability reports published by four private-owned commercial banks (Akbank, Garanti Bank, İş Bank, Yapı Kredi Bank) included in the BIST Sustainability Index between 2016-2019 are analyzed using content analysis method. Intellectual capital disclosures of banks are evaluated into three sub-headings: relational (social) capital, organizational capital, and human capital. According to the analysis results, the intellectual capital disclosures of these banks are concentrated in the relational capital component. In the relational capital component; customers, contribution to society and the brand value of the company are prominent issues. In the organizational capital component; corporate culture and management philosophy, process management, information technology (IT) and network systems are frequently mentioned issues. Focused on issues within the scope of the human capital component are employee training, employee satisfaction, employee skills and characteristics. Furthermore, it is determined that the disclosures regarding the intellectual capital components are more in the integrated reports compared to the sustainability reports.

Kaynakça

  • Adams, M. (2015). Intangibles and sustainability: Holistic approaches to measuring and managing value creation. Journal of Applied Corporate Finance, 27(2), 87-94. doi: 10.1111/jacf.12121
  • Adams, C. (2017). Understanding integrated reporting: The concise guide to integrated thinking and the future of corporate reporting. London: Routledge.
  • Aras G. ve Crowther D. (2009). Corporate sustainability reporting: A study in disingenuity?. Journal of Business Ethics, 87, 279-288.
  • Aras, G. ve Sarıoğlu, G.U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. İstanbul: TÜSİAD Yayın No:T/2015.
  • Ararat, M. ve Yurtoglu, B.B. (2006). Corporate governance in Turkey: An introduction to the special issue. Corporate Governance: An International Review, 14(4), 201‐206.
  • Aras, G., Tezcan, N. ve Kutlu Furtuna, Ö. (2018). Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel banka farklılaşması. Ege Akademik Bakış, 18, 47-62. doi: 10.21121/eab.2018131895
  • Ashton, R.H. (2005). Intellectual capital and value creation: A review. Journal of Accounting Literature, 24(53), 245-255.
  • Beattie, V. ve Smith, S.J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243-254. doi: 10.1016/j.bar.2013.06.001
  • BİST. (2020). Sürdürülebilirlik endeksi. Erişim adresi: https://www.borsaistanbul.com/tr/sayfa/165/bist-surdurulebilirlik-endeksi, (12.12.2020).
  • Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63-76. doi: 10.1108/00251749810204142
  • Brooking, A. (1996). Intellectual capital. UK: International Thomson Business Press.
  • Brown, D.L., Guidry, R. P. ve Patten, D. M. (2009). Sustainability reporting and perceptions of corporate reputation: An analysis using fortune. Sustainability, Environmental Performance and Disclosures, 4, 83-104.
  • Brown, J. ve Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120-1156. doi: 10.1108/AAAJ-04-2013-1313
  • Brown, S. ve Hillegeist, S. (2007). How disclosure quality affects the level of information asymmetry. Review of Accounting Studies, 12(2‐3), 433‐77.
  • CIMA. (2003). Understanding corporate value: Managing and reporting intellectual capital. Erişim adresi: https://www.cimaglobal.com/Documents/ImportedDocuments/tech_techrep_understanding_corporate_value_2003.pdf, (12.12.2020).
  • Cinquini, L., Passetti, E., Tenucci, A. ve Frey, M. (2012). Analyzing intellectual capital information in sustainability reports: Some empirical evidence. Journal of Intellectual Capital, 13(4), 531-561. doi: 10.1108/14691931211276124
  • Choong, K. K. (2008). Intellectual capital: Definitions, categorization and reporting models. Journal of Intellectual Capital, 9(4), 609-638.
  • Cordazzo, M. (2005). IC statement vs. environmental and social reports: An empirical analysis of their convergences in the Italian context. Journal of Intellectual Capital, 6(3), 441‐64.
  • Çalışkan, T. (2015). Bilgi ekonomisinde entelektüel sermaye: Borsa İstanbul’da bankacılık sektörü Uygulaması. Yönetim ve Ekonomi Araştırmaları Dergisi, 13(3), 121-137. doi: 10.11611/JMER698
  • Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17, 168–184.
  • Dumay, J., Bernardi, C., Guthrie, J. ve Dermatini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3),166-185.
  • Ecer, F. (2019). Özel sermayeli bankaların kurumsal sürdürülebilirlik performanslarının değerlendirilmesine yönelik çok kriterli bir yaklaşım: Entropi-Aras bütünleşik modeli. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 14(2), 365-390.
  • Edvinsson, L.ve Malone, M.S. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: HarperBusiness.
  • Ekim, N., Acar, M. ve Uçan, O. (2019). Entelektüel sermayenin finans sektöründe değer yaratmadaki rolü: Türk bankacılık sektöründe bir araştırma. Verimlilik Dergisi, 4, 37-63. https://dergipark.org.tr/tr/download/article-file/822674
  • ERTA. (2020). Statement of intent to work together towards comprehensive corporate reporting. Erişim adresi: http://www.entegreraporlamatr.org/tr/images/pdf/Statement_of_Intent_to_Work_Together.pdf, (10.12.2020).
  • GRI. (2013). Sustainability Reporting Guidelines. Global Reporting Initiatives Guidebook.
  • IIRC. (2013). Capitals background paper for integrated report. Erişim adresi: https://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf , (10.12.2020).
  • IIRC. (2020). Erişim adresi: https://integratedreporting.org/news/iirc-and-sasb-announce-intent-to-merge-in-major-step-towards-simplifying-the-corporate-reporting-system/, (10.12.2020).
  • Jensen, J.C. ve Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting: An institutionalist approach. Business Strategy and The Environment, 21, 299-316. doi: 10.1002/bse.740
  • Khalique, M., Shaari, J.A.N. ve Isa, A.H. (2011). Intellectual capital and its major components. International Journal of Current Research, 33(6), 343-347.
  • Khan, M.H., Islam M.A., Fatima J.K. ve Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, 7(3), 347-352. doi: 10.1108/17471111111154509
  • Kılıç, M. ve Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research, 26( 2), 305-333. doi: 10.1108/MEDAR-04-2017-0138
  • Kılıç, M., Kuzey, C. ve Uyar, A. (2015). Corporate social responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357-374. doi: 10.1108/CG-02-2014-0022
  • KPMG. (2017). The road ahead: The KPMG survey of corporate responsibility reporting. Erişim adresi: https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf , (25.11.2020).
  • KPMG. (2019). Corporate reporting: Good governance driving australian organisations to adopt integrated reporting. Erisim adresi: https://assets.kpmg/content/dam/kpmg/au/pdf/2019/asx-200-2019-corporatereporting-trends.pdf, (25.11.2020).
  • Kurt Cihangir, Ç. (2019). Uluslararası Parasal Düzen ve Türkiye Değerlendirmesi. Ankara: Gazi Kitabevi.
  • Krzus, M. P. (2011). Integrated reporting: If not now, when?”, IRZ Heft, 6, 271-276.
  • Martin de Castro, G., Delgado-Verde, M., Lopez-Saez, P. ve Navas-Lopez, J. (2011). Towards an intellectual capital-based view of the firm; origins and nature. Journal of Business Ethics, 98(4), 649-662.
  • Massaro, M., Dumay, J. ve Guthrie, J. (2016). On the shoulders of giants: Undertaking a structured literature review. Accounting, Auditing and Accountability Journal, 29(5), 767-801.
  • Nazari, J.A., Herremans, I.M. ve Warsame, H.A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance, 15(3), 375-390.
  • Ocean, T. (2020). Intangible asset market value study. Erişim adresi: https://www.oceantomo.com/intangible-asset-market-value-study/, (04.01.2021).
  • Oliveira, L., Rodrigues, L.L. ve Craig, R. (2010). Intellectual capital reporting insustainability reports. Journal of Intellectual Capital, 11(4), 575-594. doi: 10.1108/14691931011085696
  • Özdemir, Z. ve Pamukçu, F. (2016). Kurumsal sürdürülebilir raporlama sisteminin Borsa İstanbul sürdürülebilirlik endeksi kapsamındaki işletmelerde analizi, Mali Çözüm, 134(2), 13-35.
  • Öztürk, M.B. ve Demirgüneş, K. (2005). Entelektüel sermayenin firma üzerindeki etkisinin entelektüel katma değer katsayısı yöntemi ile ölçülmesi- Türkiye’de faaliyet gösteren bankalar üzerinde ampirik bir çalışma. 9. Ulusal Finans Sempozyumu, 29-30 Eylül 2005, Kapadokya.
  • Öztürk(a), S. (2020). Kurumsal sürdürülebilirlik raporlaması: Gelişimi ve geleceği. N. Kurnaz (Ed.), Muhasebe Bakış Açısıyla Sürdürülebilirlik ve Raporlama içinde (1-20), Konya: Eğitim Yayınevi.
  • Öztürk(b), S. (2020). Finansal sermaye, üretilmiş sermaye, fikri sermaye ve bu sermaye öğelerinin muhasebeleştirilmesi. F. Yüksel (Ed.), Entegre Muhasebe: Sermaye Unsurlarının Bütünleşik Muhasebesi içinde (53-93), Bursa: Ekin Yayınevi.
  • Öztürk, S. (2019). Geleceğin kurumsal raporlama yaklaşımı olarak entegre raporlama: Garanti bankası örneği. Muhasebe ve Finansman Dergisi, 81, 1-20.
  • Öztürk, S. ve Tasasız, S. (2020). Türkiye'de entegre raporlama sürecinde iç denetimin rolü üzerine bir araştırma. Muhasebe Bilim Dünyası Dergisi, 22(3), 448-475.
  • Roos, J., Roos, G., Dragonetti, N.C.ve Edvinsson, L. (1997). Intellectuel capital: Navigating the new business landscape. London : Macmillan Press.
  • Saint-Onge, H. (1996). Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy & Leadership, 10-16.
  • Santis, S., Bianchi, M., Incollingo, A. ve Bisogno, M. (2019). Disclosure of intellectual capital components in integrated reporting: An empirical analysis. Sustainability, 11(62), 1-15.
  • Simnett, R., Vanstraelen, A. ve Chua, W.F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
  • Sobhani, F.A., Amran, A. ve Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: A study of the banking ındustry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85.
  • Stewart, T.A. (1997). Intellectual capital: The new wealth of nations. New York: Doubleday Dell Publishing Group Inc.
  • Steyn, M. (2014). Organisational benefits and implementation challenges of mandatory integrated reporting: Perspectives of senior executives at south african listed companies. Sustainability Accounting, Management and Policy Journal, 5(4), 476-503.
  • Sullivan, P.H. (1998). Profiting from intellectual capital: Extracting value from innovation. New York: John Wiley & Sons.
  • Sveibly, K.E. (1997). The intangible assets monitör. Journal of Human Resource Costing and Accounting, 2(1), 73-97.
  • Sydler, R., Haefliger, S. ve Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability?. Europen Management Journal, 32, 244-259.
  • Tejedo-Romero, F., Rodrigues, L.L. ve Craig, R. (2017). Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics, 23(3), 123-131. doi: 10.1016/j.iedeen.2017.06.003
  • Weber, O. (2016). The sustainability performance of Chinese banks: Institutional impact. Working Paper. doi: 10.2139/ssrn.2752439
  • Yalama, A. ve Coşkun, M. (2007). Intellectual capital performance of quoted banks on the Istanbul stock exchange market. Journal of Intellectual Capital, 8(2), 256-271. doi: 10.1108/14691930710742835
  • Yıldız, S., Meydan, C. ve Gunner, M. (2014). Measurement of intellectual capital components through activity reports of companies. Procedia – Social and Behavioural Sciences, 109, 614-621. doi: 10.1016/j.sbspro.2013.12.516

Türk Bankacılık Sektöründe Entelektüel Sermaye Unsurlarının Açıklanması: Entegre Raporlar ve Sürdürülebilirlik Raporları Üzerinden Ampirik Bir Uygulama

Yıl 2021, Cilt: 12 Sayı: 32, 1127 - 1148, 20.11.2021
https://doi.org/10.21076/vizyoner.890132

Öz

Bu çalışmada 2016-2019 yıllarında BİST Sürdürülebilirlik Endeksinde yer alan dört özel sermayeli ticari bankanın (Akbank, Garanti Bankası, İş Bankası, Yapı Kredi Bankası) yayınladıkları entegre raporlarda ve sürdürülebilirlik raporlarında yer alan entelektüel sermaye unsurlarına ilişkin açıklamalar içerik analizi yöntemiyle analiz edilmiştir. Bankaların entelektüel sermaye açıklamaları ilişkisel (sosyal) sermaye, organizasyonel sermaye ve insan sermayesi olmak üzere üç ana unsur altında değerlendirilmiştir. Analiz sonuçlarına göre, bankaların entelektüel sermaye açıklamaları, ilişkisel sermaye unsurunda yoğunlaşmıştır. İlişkisel sermaye unsurunda; müşteriler, topluma katkı ve şirketin marka değeri öne çıkan konulardır. Organizasyonel sermaye unsurunda; kurum kültürü ve yönetim felsefesi, süreç yönetimi, bilgi teknolojisi (IT) ve network sistemlerinden sıkça bahsedilmektedir. İnsan sermayesi unsurunda yoğunlaşılan konular; çalışanların eğitimi, çalışan memnuniyeti, çalışan beceri ve özellikleridir. Ayrıca sürdürülebilirlik raporlarına kıyasla entegre raporlarda entelektüel sermaye unsurlarına ilişkin açıklamaların daha fazla olduğu belirlenmiştir.

Kaynakça

  • Adams, M. (2015). Intangibles and sustainability: Holistic approaches to measuring and managing value creation. Journal of Applied Corporate Finance, 27(2), 87-94. doi: 10.1111/jacf.12121
  • Adams, C. (2017). Understanding integrated reporting: The concise guide to integrated thinking and the future of corporate reporting. London: Routledge.
  • Aras G. ve Crowther D. (2009). Corporate sustainability reporting: A study in disingenuity?. Journal of Business Ethics, 87, 279-288.
  • Aras, G. ve Sarıoğlu, G.U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. İstanbul: TÜSİAD Yayın No:T/2015.
  • Ararat, M. ve Yurtoglu, B.B. (2006). Corporate governance in Turkey: An introduction to the special issue. Corporate Governance: An International Review, 14(4), 201‐206.
  • Aras, G., Tezcan, N. ve Kutlu Furtuna, Ö. (2018). Çok boyutlu kurumsal sürdürülebilirlik yaklaşımı ile Türk bankacılık sektörünün değerlemesi: Kamu-Özel banka farklılaşması. Ege Akademik Bakış, 18, 47-62. doi: 10.21121/eab.2018131895
  • Ashton, R.H. (2005). Intellectual capital and value creation: A review. Journal of Accounting Literature, 24(53), 245-255.
  • Beattie, V. ve Smith, S.J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243-254. doi: 10.1016/j.bar.2013.06.001
  • BİST. (2020). Sürdürülebilirlik endeksi. Erişim adresi: https://www.borsaistanbul.com/tr/sayfa/165/bist-surdurulebilirlik-endeksi, (12.12.2020).
  • Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63-76. doi: 10.1108/00251749810204142
  • Brooking, A. (1996). Intellectual capital. UK: International Thomson Business Press.
  • Brown, D.L., Guidry, R. P. ve Patten, D. M. (2009). Sustainability reporting and perceptions of corporate reputation: An analysis using fortune. Sustainability, Environmental Performance and Disclosures, 4, 83-104.
  • Brown, J. ve Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120-1156. doi: 10.1108/AAAJ-04-2013-1313
  • Brown, S. ve Hillegeist, S. (2007). How disclosure quality affects the level of information asymmetry. Review of Accounting Studies, 12(2‐3), 433‐77.
  • CIMA. (2003). Understanding corporate value: Managing and reporting intellectual capital. Erişim adresi: https://www.cimaglobal.com/Documents/ImportedDocuments/tech_techrep_understanding_corporate_value_2003.pdf, (12.12.2020).
  • Cinquini, L., Passetti, E., Tenucci, A. ve Frey, M. (2012). Analyzing intellectual capital information in sustainability reports: Some empirical evidence. Journal of Intellectual Capital, 13(4), 531-561. doi: 10.1108/14691931211276124
  • Choong, K. K. (2008). Intellectual capital: Definitions, categorization and reporting models. Journal of Intellectual Capital, 9(4), 609-638.
  • Cordazzo, M. (2005). IC statement vs. environmental and social reports: An empirical analysis of their convergences in the Italian context. Journal of Intellectual Capital, 6(3), 441‐64.
  • Çalışkan, T. (2015). Bilgi ekonomisinde entelektüel sermaye: Borsa İstanbul’da bankacılık sektörü Uygulaması. Yönetim ve Ekonomi Araştırmaları Dergisi, 13(3), 121-137. doi: 10.11611/JMER698
  • Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17, 168–184.
  • Dumay, J., Bernardi, C., Guthrie, J. ve Dermatini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3),166-185.
  • Ecer, F. (2019). Özel sermayeli bankaların kurumsal sürdürülebilirlik performanslarının değerlendirilmesine yönelik çok kriterli bir yaklaşım: Entropi-Aras bütünleşik modeli. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 14(2), 365-390.
  • Edvinsson, L.ve Malone, M.S. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: HarperBusiness.
  • Ekim, N., Acar, M. ve Uçan, O. (2019). Entelektüel sermayenin finans sektöründe değer yaratmadaki rolü: Türk bankacılık sektöründe bir araştırma. Verimlilik Dergisi, 4, 37-63. https://dergipark.org.tr/tr/download/article-file/822674
  • ERTA. (2020). Statement of intent to work together towards comprehensive corporate reporting. Erişim adresi: http://www.entegreraporlamatr.org/tr/images/pdf/Statement_of_Intent_to_Work_Together.pdf, (10.12.2020).
  • GRI. (2013). Sustainability Reporting Guidelines. Global Reporting Initiatives Guidebook.
  • IIRC. (2013). Capitals background paper for integrated report. Erişim adresi: https://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf , (10.12.2020).
  • IIRC. (2020). Erişim adresi: https://integratedreporting.org/news/iirc-and-sasb-announce-intent-to-merge-in-major-step-towards-simplifying-the-corporate-reporting-system/, (10.12.2020).
  • Jensen, J.C. ve Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting: An institutionalist approach. Business Strategy and The Environment, 21, 299-316. doi: 10.1002/bse.740
  • Khalique, M., Shaari, J.A.N. ve Isa, A.H. (2011). Intellectual capital and its major components. International Journal of Current Research, 33(6), 343-347.
  • Khan, M.H., Islam M.A., Fatima J.K. ve Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, 7(3), 347-352. doi: 10.1108/17471111111154509
  • Kılıç, M. ve Kuzey, C. (2018). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research, 26( 2), 305-333. doi: 10.1108/MEDAR-04-2017-0138
  • Kılıç, M., Kuzey, C. ve Uyar, A. (2015). Corporate social responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357-374. doi: 10.1108/CG-02-2014-0022
  • KPMG. (2017). The road ahead: The KPMG survey of corporate responsibility reporting. Erişim adresi: https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf , (25.11.2020).
  • KPMG. (2019). Corporate reporting: Good governance driving australian organisations to adopt integrated reporting. Erisim adresi: https://assets.kpmg/content/dam/kpmg/au/pdf/2019/asx-200-2019-corporatereporting-trends.pdf, (25.11.2020).
  • Kurt Cihangir, Ç. (2019). Uluslararası Parasal Düzen ve Türkiye Değerlendirmesi. Ankara: Gazi Kitabevi.
  • Krzus, M. P. (2011). Integrated reporting: If not now, when?”, IRZ Heft, 6, 271-276.
  • Martin de Castro, G., Delgado-Verde, M., Lopez-Saez, P. ve Navas-Lopez, J. (2011). Towards an intellectual capital-based view of the firm; origins and nature. Journal of Business Ethics, 98(4), 649-662.
  • Massaro, M., Dumay, J. ve Guthrie, J. (2016). On the shoulders of giants: Undertaking a structured literature review. Accounting, Auditing and Accountability Journal, 29(5), 767-801.
  • Nazari, J.A., Herremans, I.M. ve Warsame, H.A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance, 15(3), 375-390.
  • Ocean, T. (2020). Intangible asset market value study. Erişim adresi: https://www.oceantomo.com/intangible-asset-market-value-study/, (04.01.2021).
  • Oliveira, L., Rodrigues, L.L. ve Craig, R. (2010). Intellectual capital reporting insustainability reports. Journal of Intellectual Capital, 11(4), 575-594. doi: 10.1108/14691931011085696
  • Özdemir, Z. ve Pamukçu, F. (2016). Kurumsal sürdürülebilir raporlama sisteminin Borsa İstanbul sürdürülebilirlik endeksi kapsamındaki işletmelerde analizi, Mali Çözüm, 134(2), 13-35.
  • Öztürk, M.B. ve Demirgüneş, K. (2005). Entelektüel sermayenin firma üzerindeki etkisinin entelektüel katma değer katsayısı yöntemi ile ölçülmesi- Türkiye’de faaliyet gösteren bankalar üzerinde ampirik bir çalışma. 9. Ulusal Finans Sempozyumu, 29-30 Eylül 2005, Kapadokya.
  • Öztürk(a), S. (2020). Kurumsal sürdürülebilirlik raporlaması: Gelişimi ve geleceği. N. Kurnaz (Ed.), Muhasebe Bakış Açısıyla Sürdürülebilirlik ve Raporlama içinde (1-20), Konya: Eğitim Yayınevi.
  • Öztürk(b), S. (2020). Finansal sermaye, üretilmiş sermaye, fikri sermaye ve bu sermaye öğelerinin muhasebeleştirilmesi. F. Yüksel (Ed.), Entegre Muhasebe: Sermaye Unsurlarının Bütünleşik Muhasebesi içinde (53-93), Bursa: Ekin Yayınevi.
  • Öztürk, S. (2019). Geleceğin kurumsal raporlama yaklaşımı olarak entegre raporlama: Garanti bankası örneği. Muhasebe ve Finansman Dergisi, 81, 1-20.
  • Öztürk, S. ve Tasasız, S. (2020). Türkiye'de entegre raporlama sürecinde iç denetimin rolü üzerine bir araştırma. Muhasebe Bilim Dünyası Dergisi, 22(3), 448-475.
  • Roos, J., Roos, G., Dragonetti, N.C.ve Edvinsson, L. (1997). Intellectuel capital: Navigating the new business landscape. London : Macmillan Press.
  • Saint-Onge, H. (1996). Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy & Leadership, 10-16.
  • Santis, S., Bianchi, M., Incollingo, A. ve Bisogno, M. (2019). Disclosure of intellectual capital components in integrated reporting: An empirical analysis. Sustainability, 11(62), 1-15.
  • Simnett, R., Vanstraelen, A. ve Chua, W.F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
  • Sobhani, F.A., Amran, A. ve Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: A study of the banking ındustry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85.
  • Stewart, T.A. (1997). Intellectual capital: The new wealth of nations. New York: Doubleday Dell Publishing Group Inc.
  • Steyn, M. (2014). Organisational benefits and implementation challenges of mandatory integrated reporting: Perspectives of senior executives at south african listed companies. Sustainability Accounting, Management and Policy Journal, 5(4), 476-503.
  • Sullivan, P.H. (1998). Profiting from intellectual capital: Extracting value from innovation. New York: John Wiley & Sons.
  • Sveibly, K.E. (1997). The intangible assets monitör. Journal of Human Resource Costing and Accounting, 2(1), 73-97.
  • Sydler, R., Haefliger, S. ve Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability?. Europen Management Journal, 32, 244-259.
  • Tejedo-Romero, F., Rodrigues, L.L. ve Craig, R. (2017). Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics, 23(3), 123-131. doi: 10.1016/j.iedeen.2017.06.003
  • Weber, O. (2016). The sustainability performance of Chinese banks: Institutional impact. Working Paper. doi: 10.2139/ssrn.2752439
  • Yalama, A. ve Coşkun, M. (2007). Intellectual capital performance of quoted banks on the Istanbul stock exchange market. Journal of Intellectual Capital, 8(2), 256-271. doi: 10.1108/14691930710742835
  • Yıldız, S., Meydan, C. ve Gunner, M. (2014). Measurement of intellectual capital components through activity reports of companies. Procedia – Social and Behavioural Sciences, 109, 614-621. doi: 10.1016/j.sbspro.2013.12.516
Toplam 62 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Seçil Öztürk 0000-0002-3357-3214

Çiğdem Kurt Cihangir 0000-0003-1761-1038

Yayımlanma Tarihi 20 Kasım 2021
Gönderilme Tarihi 3 Mart 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 12 Sayı: 32

Kaynak Göster

APA Öztürk, S., & Cihangir, Ç. K. (2021). Türk Bankacılık Sektöründe Entelektüel Sermaye Unsurlarının Açıklanması: Entegre Raporlar ve Sürdürülebilirlik Raporları Üzerinden Ampirik Bir Uygulama. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 12(32), 1127-1148. https://doi.org/10.21076/vizyoner.890132

570ceb1545981.jpglogo.pngmiar.pnglogo.pnglogo-minik.pngdownloadimageedit_26_6265761829.pngacarlogoTR.png5bd95eb5f3a21.jpg26784img.pngoaji.gifdownloadlogo.pngLogo-png-768x897.png26838