Buradasınız

Anasayfa » Content

Entelektüel Sermayeyi Ölçme ve Raporlama Yöntemleri

Methods Used To Measure And Report Intellectual Capital

Journal Name:

  • Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2005

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In recent years, the increasing importance of intellectual capital has demanded measuring and reporting of intellectual capital in firms. The purpose of this paper is to summarize the features of the intellectual capital measurement and reporting methods and eveluate these methods for Turkish acounting system.
Bookmark/Search this post with
Abstract (Original Language): 
Entelektüel sermayenin son yllardaki artan önemi, işleme içerisinde ölçümünü ve raporlanmasnı gerekli klmaktadr. Bu çahşmamn amacı, entelektüel sermayenin ölçüm ve raporlama yöntemleri özelliklerinin ortaya koyulması ve bu yöntemlerin Türkiye deki muhasebe sistemi açısından değerlendirilmesidir.
FULL TEXT (PDF): 
PDF icon arastirmax-entelektuel-sermayeyi-olcme-raporlama-yontemleri.pdf
  • 2
17
30
  • Turkish

REFERENCES

References: 

ARIKBOĞA, Ş.F., (2003), Entelektüel sermaye, Derin Yayın, İstanbul, 104.
BARBERG
Bill
, (2003), Balanced Scorecard Best Practices: Understanding Leading Measures,
Business Intelligence.com,11: 1 BONTIS, Nick, (1998), Intellectual Capital: An Exploratory Study That Develops Measures and
Models, MCB University Press, 64. BONTIS, Nick, (2002), "Intellectual Capital Disclosure in Canadian Corporations",/ournal of
Human Resource Costing&Accounting, April 14, 3. BRIAN Arthur, (1996), "Increasing Returns and New World of Business', Harvard Business
Review, July-August, 100. BRYNJOLFSSON, Erik, YANG, Shinkyu, (1998), "The Intangible Benefits and Costs of
Invesments: Evidence From Financial Markets" Proceedings of the eighteenth
international conference on Information systems, 18.
28
Yönetim ve Ekonomi
12/2 (2005) 17-29
ÇELİK, Arzum Erken, PERÇİN, Selçuk, (2000), "Entelektüel Sermayenin İşletme Bazında Ölçülmesi ve Değerlendirilmesi", Muhasebe ve Denetime Bakış, Ekim, 117.
ÇIKRIKCI Mustafa, DAŞTAN, Abdülkerim, (2002), "Entelektüel Sermayenin Temel Finansal Tablolar Aracılığıyla Sunulması", Bankaclar Dergisi, Sayı:43, 31.
EDVINSSON, Leif, MALONE M., (1997), Intellectual Capital, Haper Collins Pub.,USA.,34.
EDVİNSSON Leif,
(1997),"Developin
g Intellectual Capital at Skandia", Long Range Planning, C.30, Sayı 3, 366 - 372.
GRAY, Dina, (2001), Intellectual Capital: Measuring and Enhancing the True Value of Your
Business,
London: Pearson Education Limited, 2. IFAC, (1998), "The Measurement and Managment of Intellectual Capital", An Introdiction In
Accounty Study, Financial and Management Accounty Commitee, September, 42. JACOBSEN Kristine, ROOS, Göran, (2000), "Towards improved Information Disclousure on
Intelectual Capita?', International Journal of Tecnology Management, Volume
20:(5/6/7/8) 8 -25.
LYNN, B., (1998), "Intellectual Capital " The Management Accounting Magazine, C.72, S.1, 9-22. ÖNCE, Saime, (1999), Muhasebe Bakış Açsı ile Entelektüel Sermaye, Anadolu Üniversitesi
Yayınlan, Eskişehir,
1
- 44. SAINT-ONGE,H., (1996), "Tacit Knovledge: The Key to The Srtategic Alignment of Intellectual
Capita?', Strategy&Leadership, April, 17. STEWART, T. A.,(1991), "Brainpower, Fortune, June 3, Vol. 127, 44-60.
STEWART, T.A., (1994),"Your Company s Most Valuable Asset: Intellectual Capita?', Fortune,
October 3, Vol.130, no.7, .28-33. STEWART, T.A., (1997), "Intellectual Capital: The New Wealt of Organizations", Double day/
Currency, New York, 1-15.
TETİK Nevzat, (2003), "Entelektüel Sermaye: Kapsam, Ölçülmesi ve Raporlanması", Vergici ve
Muhasebeciyle Diyalog, Ağustos, Sayı:184,173.
29

Thank you for copying data from http://www.arastirmax.com