Araştırma Makalesi
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İlçeler Düzeyinde Entelektüel Sermaye Ölçümü ve Uygulaması

Yıl 2018, Cilt: 13 Sayı: 2, 163 - 184, 15.08.2018
https://doi.org/10.17153/oguiibf.411985

Öz

Bu
araştırmanın amacı, ilçeler düzeyinde entelektüel sermaye ölçümü yapabilecek
bir model tasarlamaktır. Çalışmada Edvinsson ve Malone (1997) tarafından
önerilen entelektüel sermaye bileşenleri esas alınarak göstergelerin tespitine
yönelik kapsamlı bir literatür taraması yapılmış ve 5 bileşen altında 200
gösterge belirlenmiştir. Hazırlanan gösterge seti yazar değerlendirmeleri ve
uzman görüşlerine dayanarak ilçeler düzeyine indirgenmiştir. Sonuçta  41 değişkenli gösterge setinden oluşan
entelektüel sermaye ilçe endeksi modeline ulaşılmıştır. Konya ve Karaman
illerinde bulunan 37 ilçenin alt bileşenler de dahil olmak üzere entelektüel
sermaye düzeyleri tespit edilmiş ve TR52 Düzey 2 bölgesi olarak tanımlanan
Konya ve Karaman illerinin entelektüel sermaye haritası çıkarılmıştır. Yazında
entelektüel sermayenin ilçeler düzeyinde uygulanmasına odaklanan hiçbir
araştırmaya rastlanmamıştır. Bu yönüyle araştırmamızın yazına önemli katkılar
sunması beklenmektedir.

Kaynakça

  • Abeysekera, Indra (2003), “Intellectual Accounting Scorecard- Measuring and Reporting Intellectual Capital”, The Journal of American Academy of Business, 3 (1&2), 422-427.
  • Alexander, Susan (2006), “An Intellectual Capital Audit of the Grand Duchy of Luxembourg”, The World Conference on Intellectual Capital for Communities, Second Edition, The IC Group/PESOR of the University of Paris and World Bank, June 29-30, 2006, Paris.
  • Belkaoui, Ahmed Riahi (2003), “Intellectual Capital and Firm Performance of US Multinational Firms”, Journal of Intellectual Capital, 4 (2), 215-226.
  • Berzkalne, Irina and Zelgalve, Elvira (2014), “Intellectual Capital and Company Value”, Procedia-Social and Behavioral Sciences, 110 (24), 887-896.
  • Beşkese, Ahmet; Bozbura, F. Tunç and Aldemir, Gökhan (2014), “A Model Proposal to Measure National Intellectual Capital”, 18th International Research/Expert Conference”Trends in the Development of Machinery and Associated Technology” TMT 2014, Budapest, Hungary 10-12 September, 2014, 193-196.
  • Bontis, Nick (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, 36 (2), 63-76.
  • Bontis, Nick (2001), “Assessing knowledge assets: A Review of the Models Used to Measure Intellectual Capital”, International Journal of Management Reviews, 3 (1), 41-60.
  • Bontis, Nick (2004), “National Intellectual Capital Index: A United Nations initiative for the Arab region”, Journal of Intellectual Capital, 5 (1), 13-39.
  • Bontis, Nick; Keow, William Chua Chong and Richardson, Stanley (2000), “Intellectual Capital and Business Performance in Malaysian İndustries”, Journal of Intellectual Capital, 1 (1), 85-100.
  • Bronisz, Urszula; Heijman, Wim and van Ophem, Johan (2012), “The Assessment of Intellectual Capital in Polish Regions”, Applied Studies in Agribusiness and Commerce, 6 (1-2), 101-106.
  • Bozbura, F. Tunç; Beşkese, Ahmet and Kahraman, Cengiz (2007), “Prioritization of Human Capital Measurement Indicators Using Fuzzy AHP”, Expert Systems with Applications, 32 (2007), 1100-1112.
  • Bramhandkar, Alka; Erickson, Scott and Applebee, Ian (2007), “Intellectual Capital and Organizational Performance: An Empirical Study of the Pharmaceutical Industry”, Electronic Journal of Knowledge Management, 5 (4). 357-362.
  • Carmeli, Abraham and Tishler, Ashler (2004), “The Relationships Between Intangible Organizational Elements and Organizational Performance”, Strategic Management Journal, 25 (13), 1257-1278.
  • Cascio, Wayne F. (1998), “The Future World of Work: Implications for Human Resource Costing and Accounting”, Journal of Human Resource Costing and Accounting, 3 (2), 9-19.
  • Chan, Kin Hang (2009), “Impact of Intellectual Capital on Organisational Performance”, The Learning Organization, 16 (1), 4-21.
  • Chen, Ming-Chin; Cheng, Shu-Ju and Hwang, Yuhchang (2005), “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6 (2), 159-176.
  • Clarke, Martin; Seng, Dyna and Whiting, Rosalind H. (2011), “Intellectual Capital and Firm Performance in Australia”, Journal of Intellectual Capital, 12 (4). 505-530.
  • Damirchi Qader Vazifeh; Amiri, Farhad and Rezvani Abdul Hussei (2012), “Disclosure and Reporting of Intellectual Capital in Iranian Corporation”, Interdisciplinary Journal of Contemporary Research in Business, 3 (9), 155-167.
  • De Beer, Marius and Barnes, Neil (2003), “The Assessment of Intellectual Capital (IC) in the South African Context: A Qualitative Approach”, SA Journal of Human Resource Management, 1 (1), 17-24.
  • Domanska, Katarzyna (2014), “Intellectual Capital as one of the Factors Determining the Competitive Position of Dairy Enterprises in Lublin Voivodeship (Poland)”, International Conference of Human Capital without Borders: Management, Knowledge and Learning for Quality of Life Knowledge and Learning, 25-27 June 2014, 317-324.
  • Dominiak, Przemyslaw; Mercik, Jacek and Syzmanska, Agata (2013), “A Comparative Analysis of Methods of Measuring a Company's Intellectual Capital”, Operations Research and Decisions, 1, 17-28.
  • Edvinsson, L. and Malone, M.S. (1998), Intellectual Capital. (First Edition). U.K.: Judy Piatkus Limited.
  • Ekwe, Michael Chidiebere (2014), “Intellectual Capitals and Financial Performance Indices of Deposit Money Banks in Nigeria: A Comparative Assessment”, European Journal of Accounting Auditing and Finance Research, 2 (2), 50-62.
  • Ferraro, Olga and Veltri, Stefania (2011), “The Value Relevance of Intellectual Capital on the Firm's Market Value: An Empirical Survey on the Italian Listed Firm”, International Journal of Knowledge-Based Development, 2 (1), 66-84.
  • Gigante, Gimede (2013), “Intellectual Capital and Bank Performance in Europe”, Accounting and Finance Research, 2 (4), 120-129.
  • İpçioğlu, İsa (2008), “Entelektüel Sermaye Yönetimi”, (Ed. Adnan Özyılmaz ve Ferit Ölçer), Güncel Yönetim ve Organizasyon Yaklaşımları. Ankara: Seçkin Yayınları: 205-229.
  • Jurczak, Jolanta (2008), “Intellectual Capital Measurement Methods”, Economics and Organization of Enterprise, 1 (1), 37-45.
  • Karacan, Sami ve Ergin, Emre (2011), “Bankaların Entelektüel Sermayesi ile Finansal Performansı Arasındaki İlişki”, Business and Economics Research Journal, 2 (4), 73-88.
  • Kohan, Nabiallah; Rafie, Mojtaba and Hosseini, Seyed-Hasan (2014), “Assessing the Effect of Intellectual Capital on New Product Development (Case Study: Pharmaceutical Industry of Isfahan Province)”, International Business and Management, 8 (2), 206-213.
  • Komnenic, Biserka and Pokrajcic, Dragana (2012), “Intellectual Capital and Corporate Performance of MNCs in Serbia”, Journal of Intellectual Capital, 13 (1), 106-119.
  • Kotenkova, Svetlana and Korablev, Maksim (2014), “Evaluation of Intellectual Capital in regions of Volga Federal District of Russian Federation”, Procedia Economics and Finance, 14 (2014), 342-348.
  • Kutlu, Şule (2008), “Entelektüel Sermayenin Hesaplanmasında Muhasebe Bilgi Sisteminin Katkısı: Katılım Bankalarında Bir Uygulama”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, Isparta.
  • Lazuka, Volha (2012), “National Intellectual Capital: Concept and Measurement”, Lund Üniversitesi Ekonomi ve Yönetim Okulu, Ekonomik Gelişim, İnovasyon ve Mekansal Dinamikler Master Programı, Yüksek Lisans Tezi, İsveç.
  • Lee, Yu-Je and Huang, Ching-Lin (2012), “The Relationships Between Balanced Scorecard, Intellectual Capital, Organizational Commitment and Organizational Performance: Verifying a ‘Mediated Moderation’ Model”, American Journal of Business and Management, 1 (3), 140-153.
  • Lin, Carol Yeh-Yun and Edvinsson, Leif (2008), “National Intellectual Capital: Comparison of the Nordic Countries”, Journal of Intellectual Capital, 9 (4), 525-545.
  • Lin, Carol Yeh Yun and Edvinsson, Leif (2010), “What National Intellectual Capital Indices Can Tell About the Global Economic Crisis of 2007-2009?”, Electronic Journal of Knowledge Management, 8 (2), 253-266.
  • Lopez-Ruiz, Victor R.; Alfaro-Navarro, Jose L. and Nevado-Pena, D. (2014), “Knowledge-city index construction: An intellectual capital perspective”, Expert Systems with Applications, 41 (2014), 5560-5572.
  • Loureiro, Miguel Gonzalez and Dorrego, Pedro Figueroa (2012), “Intellectual Capital and System of İnnovation: What Really Matters at Innovative SMEs”, Intangible Capital, 8 (2), 239-274.
  • Maditinos, Dimitrios; Chatzoudes, Dimitrios; Tsairidis, Charalampos and Theriou, Georgios (2011), “The Impact of Intellectual Capital on Firms' Market Value and Financial Performance”, Journal of Intellectual Capital, 12 (1), 132-151.
  • Makarov, Pavel (2010), “Intellectual Capital as an Indicator of a Sustainable Development”, Journal of Sustainable Development, 3 (3), 85-90.
  • Navarro, Jose Luis Alfaro; Ruiz, Víctor Raul Lopez and Pena, Domingo Nevado (2011), “An Alternative to Measure National Intellectual Capital Adapted From Business Level”, African Journal of Business Management, 5 (16), 6707-6716.
  • Navarro, Jose Luis Alfaro; Ruiz, Victor Raul Lopez and Pena, Domingo Nevado (2013), “A Theoretical Intellectual Capital Model Applied to Cities”, Amfiteatru Economic, XV (34), 455-468.
  • Özer, Ali ve Özer, Nevin (2014), “Kaynak Temelli Yaklaşım ve Paydaş Yaklaşımı Açısından Entelektüel Sermayenin BIST’deki Çokuluslu İşletmelerin Finansal Performansına Etkisi”, BDDK Bankacılık ve Finansal Piyasalar Dergisi, 8 (2), 119-149.
  • Özevren, Mina ve Yıldız, Sebahattin (2010), “Entelektüel Sermayenin Ölçüm Yöntemleri ve Kriterlerinin Belirlenmesi Üzerine Bir Araştırma”, Marmara Üniversitesi İİBF Dergisi, XXIX (II), 275-289.
  • Öztürk, M. Başaran ve Demirgüneş, Kartal (1997), “Entelektüel Sermayenin Firma Değeri Üzerindeki Etkisinin Entelektüel Katma Değer Katsayısı Yöntemi ile Tespiti: Hisse Senetleri İMKB’de İşlem Gören Üretim Firmaları Üzerine Ampirik Bir Çalışma”, IMKB Dergisi, 10 (37), 59-80.
  • Pasher, Edna (1999), The Intellectual Capital of the State of Israel 1998: A Look to the Future, Israel: Karl Press.
  • Pazdzior, Artur and Pazdzior, Maria (2012), “Measurement of Intellectual Capital in a Company”, Management, Knowledge and Learning International Conference, 843-849.
  • Petty, Richard and Guthrie, James (2000), “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital, 1 (2), 155-176.
  • Prasetya, Dimas Nurdy (2011), “Analisis Pengaruh Intellectual Capital Terhadap Islamicity Financial Performance Index Bank Syariahdi Indonesia”, Diponegoro Üniversitesi Ekonomi Fakültesi, Yüksek Lisans Tezi, Semarang.
  • Ramanauskaite, Agne and Rudzioniene, Kristina (2013), “Intellectual Capital Valuation: Methods and their Classification”, Ekonomika, 92 (2), 79-92.
  • Rasekh, Hamid Reza; Akhavan, Peyman and Sadeh, Mohammad Reza (2012), “The Impact of Intellectual Capital Efficiency on Market Value: An Empirical Study from Iranian Pharmaceutical Companies”, Iranian Journal of Pharmaceutical Research, 11 (1), 195-207.
  • Rembe, A. (1999), Invest in Sweden: Report 1999. Stockholm: Halls Ofset.
  • Rudez, Helena N. and Mihalic, Tanja (2007), “Intellectual Capital in the Hotel Industry: A Case Study From Slovenia”, Hospitality Management, 26 (1), 188-199.
  • Ruiz, Victor Raul Lopez; Navarro, Jose Luis Alfaro and Pena, Domingo Nevado (2014), “Knowledge-city Index Construction: An Intellectual Capital Perspective”, Expert Systems with Applications, 41 (2014), 5560-5572.
  • Sağsan, Mustafa; Yücel, Recep ve Sözen, Cenk (2010), “Küresel Krizin Aşılmasında Alternatif Bir Yol: Sosyal Sermayede Enformasyon Edinimi ve Kullanım Kapasitesi”, Bilgi Dünyası Dergisi, 11 (1), 140-154.
  • Sandhu, Kamran Yousef; Lodhi, Suleman Aziz and Memon, Ahmad Zogo (2011), “A Strategic Tool for Managing Intellectual Capital of Pakistan”, The Pakistan Development Review, 50 (2), 163-178.
  • Schneider, Annika Barbara Sabine (2006), “Intellectual Capital Reporting by the New Zealand Local Government Sector”, Waikato Üniversitesi Yönetim Muhasebesi Programı, Yüksek Lisans Tezi, Yeni Zelenda.
  • Shirali, Adel; Makerani, Khosrow Faghani; Jorjorzadeh, Alireza and Bakhshizadeh, Alireza (2014), “Assessment of The Linear Relationship Between Intellectual Capital and Indexes Including Profitability, Growth and Revenue of Production Companies Recognized By Tehran Stock Exchange Market”, International SAMANM Journal of Finance and Accounting, 2 (2), 167-182.
  • Suciu, Marta-Christina; Luciana, Picioruş and Cosmin, Ionut Imbrisca (2012), “The Intellectual Capital, Trust, Cultural Traits and Reputation in the Romanian Education System”, Electronic Journal of Knowledge Management, 10 (3), 223-235.
  • Sumedrea, Silvia (2013), “Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time”, Procedia Economics and Finance, 6 (2013), 137-144.
  • Swart, Juani (2005), “Identifying the Sub-Components of Intellectual Capital: A Literature Review and Development of Measures”, University of Bath School of Management, Working Paper Series No. 5.
  • Weziak, D. (2007), “Measurement of national intellectual capital: Application to EU countries”, IRISS Working Paper Series, 1-45.
  • Wu, Anne (2004), “The Future Development and Direction of Balanced Scorecard”, Accounting Research Monthly, 224, 98-108.
  • Wu, Xiaobo and Sivalogathasan, Vasthiyampillai (2013), “Intellectual Capital for Innovation Capability: A Conceptual Model for Innovation”, International Journal of Trade, Economics and Finance, 4 (3), 139-144.

Measurement and Application of Intellectual Capital at the Level of Districts

Yıl 2018, Cilt: 13 Sayı: 2, 163 - 184, 15.08.2018
https://doi.org/10.17153/oguiibf.411985

Öz

The
purpose of this study is to design a model about an intellectual capital
measurement at district levels. In this study, a comprehensive literature
search was conducted to determine the indicators based on the intellectual
capital components proposed by Edvinsson and Malone (1997), and 200 indicators
were identified under 5 components. The set of indicators prepared has been
reduced to the level of the districts based on author evaluations and expert
opinions. Eventually  the intellectual
capital district index model consisting of 41 variable indicator is achieved.
The intellectual capital levels of the 37 provinces including Konya and Karaman
were determined, including subcomponents and the intellectual capital map of Konya
and Karaman illiterates defined as TR52 level II regions is obtained. No
research has been found in the literature that focuses on the application of
intellectual capital at the district level. In this direction, it is expected
that our research will provide important contributions in the literature.

Kaynakça

  • Abeysekera, Indra (2003), “Intellectual Accounting Scorecard- Measuring and Reporting Intellectual Capital”, The Journal of American Academy of Business, 3 (1&2), 422-427.
  • Alexander, Susan (2006), “An Intellectual Capital Audit of the Grand Duchy of Luxembourg”, The World Conference on Intellectual Capital for Communities, Second Edition, The IC Group/PESOR of the University of Paris and World Bank, June 29-30, 2006, Paris.
  • Belkaoui, Ahmed Riahi (2003), “Intellectual Capital and Firm Performance of US Multinational Firms”, Journal of Intellectual Capital, 4 (2), 215-226.
  • Berzkalne, Irina and Zelgalve, Elvira (2014), “Intellectual Capital and Company Value”, Procedia-Social and Behavioral Sciences, 110 (24), 887-896.
  • Beşkese, Ahmet; Bozbura, F. Tunç and Aldemir, Gökhan (2014), “A Model Proposal to Measure National Intellectual Capital”, 18th International Research/Expert Conference”Trends in the Development of Machinery and Associated Technology” TMT 2014, Budapest, Hungary 10-12 September, 2014, 193-196.
  • Bontis, Nick (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, 36 (2), 63-76.
  • Bontis, Nick (2001), “Assessing knowledge assets: A Review of the Models Used to Measure Intellectual Capital”, International Journal of Management Reviews, 3 (1), 41-60.
  • Bontis, Nick (2004), “National Intellectual Capital Index: A United Nations initiative for the Arab region”, Journal of Intellectual Capital, 5 (1), 13-39.
  • Bontis, Nick; Keow, William Chua Chong and Richardson, Stanley (2000), “Intellectual Capital and Business Performance in Malaysian İndustries”, Journal of Intellectual Capital, 1 (1), 85-100.
  • Bronisz, Urszula; Heijman, Wim and van Ophem, Johan (2012), “The Assessment of Intellectual Capital in Polish Regions”, Applied Studies in Agribusiness and Commerce, 6 (1-2), 101-106.
  • Bozbura, F. Tunç; Beşkese, Ahmet and Kahraman, Cengiz (2007), “Prioritization of Human Capital Measurement Indicators Using Fuzzy AHP”, Expert Systems with Applications, 32 (2007), 1100-1112.
  • Bramhandkar, Alka; Erickson, Scott and Applebee, Ian (2007), “Intellectual Capital and Organizational Performance: An Empirical Study of the Pharmaceutical Industry”, Electronic Journal of Knowledge Management, 5 (4). 357-362.
  • Carmeli, Abraham and Tishler, Ashler (2004), “The Relationships Between Intangible Organizational Elements and Organizational Performance”, Strategic Management Journal, 25 (13), 1257-1278.
  • Cascio, Wayne F. (1998), “The Future World of Work: Implications for Human Resource Costing and Accounting”, Journal of Human Resource Costing and Accounting, 3 (2), 9-19.
  • Chan, Kin Hang (2009), “Impact of Intellectual Capital on Organisational Performance”, The Learning Organization, 16 (1), 4-21.
  • Chen, Ming-Chin; Cheng, Shu-Ju and Hwang, Yuhchang (2005), “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance”, Journal of Intellectual Capital, 6 (2), 159-176.
  • Clarke, Martin; Seng, Dyna and Whiting, Rosalind H. (2011), “Intellectual Capital and Firm Performance in Australia”, Journal of Intellectual Capital, 12 (4). 505-530.
  • Damirchi Qader Vazifeh; Amiri, Farhad and Rezvani Abdul Hussei (2012), “Disclosure and Reporting of Intellectual Capital in Iranian Corporation”, Interdisciplinary Journal of Contemporary Research in Business, 3 (9), 155-167.
  • De Beer, Marius and Barnes, Neil (2003), “The Assessment of Intellectual Capital (IC) in the South African Context: A Qualitative Approach”, SA Journal of Human Resource Management, 1 (1), 17-24.
  • Domanska, Katarzyna (2014), “Intellectual Capital as one of the Factors Determining the Competitive Position of Dairy Enterprises in Lublin Voivodeship (Poland)”, International Conference of Human Capital without Borders: Management, Knowledge and Learning for Quality of Life Knowledge and Learning, 25-27 June 2014, 317-324.
  • Dominiak, Przemyslaw; Mercik, Jacek and Syzmanska, Agata (2013), “A Comparative Analysis of Methods of Measuring a Company's Intellectual Capital”, Operations Research and Decisions, 1, 17-28.
  • Edvinsson, L. and Malone, M.S. (1998), Intellectual Capital. (First Edition). U.K.: Judy Piatkus Limited.
  • Ekwe, Michael Chidiebere (2014), “Intellectual Capitals and Financial Performance Indices of Deposit Money Banks in Nigeria: A Comparative Assessment”, European Journal of Accounting Auditing and Finance Research, 2 (2), 50-62.
  • Ferraro, Olga and Veltri, Stefania (2011), “The Value Relevance of Intellectual Capital on the Firm's Market Value: An Empirical Survey on the Italian Listed Firm”, International Journal of Knowledge-Based Development, 2 (1), 66-84.
  • Gigante, Gimede (2013), “Intellectual Capital and Bank Performance in Europe”, Accounting and Finance Research, 2 (4), 120-129.
  • İpçioğlu, İsa (2008), “Entelektüel Sermaye Yönetimi”, (Ed. Adnan Özyılmaz ve Ferit Ölçer), Güncel Yönetim ve Organizasyon Yaklaşımları. Ankara: Seçkin Yayınları: 205-229.
  • Jurczak, Jolanta (2008), “Intellectual Capital Measurement Methods”, Economics and Organization of Enterprise, 1 (1), 37-45.
  • Karacan, Sami ve Ergin, Emre (2011), “Bankaların Entelektüel Sermayesi ile Finansal Performansı Arasındaki İlişki”, Business and Economics Research Journal, 2 (4), 73-88.
  • Kohan, Nabiallah; Rafie, Mojtaba and Hosseini, Seyed-Hasan (2014), “Assessing the Effect of Intellectual Capital on New Product Development (Case Study: Pharmaceutical Industry of Isfahan Province)”, International Business and Management, 8 (2), 206-213.
  • Komnenic, Biserka and Pokrajcic, Dragana (2012), “Intellectual Capital and Corporate Performance of MNCs in Serbia”, Journal of Intellectual Capital, 13 (1), 106-119.
  • Kotenkova, Svetlana and Korablev, Maksim (2014), “Evaluation of Intellectual Capital in regions of Volga Federal District of Russian Federation”, Procedia Economics and Finance, 14 (2014), 342-348.
  • Kutlu, Şule (2008), “Entelektüel Sermayenin Hesaplanmasında Muhasebe Bilgi Sisteminin Katkısı: Katılım Bankalarında Bir Uygulama”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, Isparta.
  • Lazuka, Volha (2012), “National Intellectual Capital: Concept and Measurement”, Lund Üniversitesi Ekonomi ve Yönetim Okulu, Ekonomik Gelişim, İnovasyon ve Mekansal Dinamikler Master Programı, Yüksek Lisans Tezi, İsveç.
  • Lee, Yu-Je and Huang, Ching-Lin (2012), “The Relationships Between Balanced Scorecard, Intellectual Capital, Organizational Commitment and Organizational Performance: Verifying a ‘Mediated Moderation’ Model”, American Journal of Business and Management, 1 (3), 140-153.
  • Lin, Carol Yeh-Yun and Edvinsson, Leif (2008), “National Intellectual Capital: Comparison of the Nordic Countries”, Journal of Intellectual Capital, 9 (4), 525-545.
  • Lin, Carol Yeh Yun and Edvinsson, Leif (2010), “What National Intellectual Capital Indices Can Tell About the Global Economic Crisis of 2007-2009?”, Electronic Journal of Knowledge Management, 8 (2), 253-266.
  • Lopez-Ruiz, Victor R.; Alfaro-Navarro, Jose L. and Nevado-Pena, D. (2014), “Knowledge-city index construction: An intellectual capital perspective”, Expert Systems with Applications, 41 (2014), 5560-5572.
  • Loureiro, Miguel Gonzalez and Dorrego, Pedro Figueroa (2012), “Intellectual Capital and System of İnnovation: What Really Matters at Innovative SMEs”, Intangible Capital, 8 (2), 239-274.
  • Maditinos, Dimitrios; Chatzoudes, Dimitrios; Tsairidis, Charalampos and Theriou, Georgios (2011), “The Impact of Intellectual Capital on Firms' Market Value and Financial Performance”, Journal of Intellectual Capital, 12 (1), 132-151.
  • Makarov, Pavel (2010), “Intellectual Capital as an Indicator of a Sustainable Development”, Journal of Sustainable Development, 3 (3), 85-90.
  • Navarro, Jose Luis Alfaro; Ruiz, Víctor Raul Lopez and Pena, Domingo Nevado (2011), “An Alternative to Measure National Intellectual Capital Adapted From Business Level”, African Journal of Business Management, 5 (16), 6707-6716.
  • Navarro, Jose Luis Alfaro; Ruiz, Victor Raul Lopez and Pena, Domingo Nevado (2013), “A Theoretical Intellectual Capital Model Applied to Cities”, Amfiteatru Economic, XV (34), 455-468.
  • Özer, Ali ve Özer, Nevin (2014), “Kaynak Temelli Yaklaşım ve Paydaş Yaklaşımı Açısından Entelektüel Sermayenin BIST’deki Çokuluslu İşletmelerin Finansal Performansına Etkisi”, BDDK Bankacılık ve Finansal Piyasalar Dergisi, 8 (2), 119-149.
  • Özevren, Mina ve Yıldız, Sebahattin (2010), “Entelektüel Sermayenin Ölçüm Yöntemleri ve Kriterlerinin Belirlenmesi Üzerine Bir Araştırma”, Marmara Üniversitesi İİBF Dergisi, XXIX (II), 275-289.
  • Öztürk, M. Başaran ve Demirgüneş, Kartal (1997), “Entelektüel Sermayenin Firma Değeri Üzerindeki Etkisinin Entelektüel Katma Değer Katsayısı Yöntemi ile Tespiti: Hisse Senetleri İMKB’de İşlem Gören Üretim Firmaları Üzerine Ampirik Bir Çalışma”, IMKB Dergisi, 10 (37), 59-80.
  • Pasher, Edna (1999), The Intellectual Capital of the State of Israel 1998: A Look to the Future, Israel: Karl Press.
  • Pazdzior, Artur and Pazdzior, Maria (2012), “Measurement of Intellectual Capital in a Company”, Management, Knowledge and Learning International Conference, 843-849.
  • Petty, Richard and Guthrie, James (2000), “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital, 1 (2), 155-176.
  • Prasetya, Dimas Nurdy (2011), “Analisis Pengaruh Intellectual Capital Terhadap Islamicity Financial Performance Index Bank Syariahdi Indonesia”, Diponegoro Üniversitesi Ekonomi Fakültesi, Yüksek Lisans Tezi, Semarang.
  • Ramanauskaite, Agne and Rudzioniene, Kristina (2013), “Intellectual Capital Valuation: Methods and their Classification”, Ekonomika, 92 (2), 79-92.
  • Rasekh, Hamid Reza; Akhavan, Peyman and Sadeh, Mohammad Reza (2012), “The Impact of Intellectual Capital Efficiency on Market Value: An Empirical Study from Iranian Pharmaceutical Companies”, Iranian Journal of Pharmaceutical Research, 11 (1), 195-207.
  • Rembe, A. (1999), Invest in Sweden: Report 1999. Stockholm: Halls Ofset.
  • Rudez, Helena N. and Mihalic, Tanja (2007), “Intellectual Capital in the Hotel Industry: A Case Study From Slovenia”, Hospitality Management, 26 (1), 188-199.
  • Ruiz, Victor Raul Lopez; Navarro, Jose Luis Alfaro and Pena, Domingo Nevado (2014), “Knowledge-city Index Construction: An Intellectual Capital Perspective”, Expert Systems with Applications, 41 (2014), 5560-5572.
  • Sağsan, Mustafa; Yücel, Recep ve Sözen, Cenk (2010), “Küresel Krizin Aşılmasında Alternatif Bir Yol: Sosyal Sermayede Enformasyon Edinimi ve Kullanım Kapasitesi”, Bilgi Dünyası Dergisi, 11 (1), 140-154.
  • Sandhu, Kamran Yousef; Lodhi, Suleman Aziz and Memon, Ahmad Zogo (2011), “A Strategic Tool for Managing Intellectual Capital of Pakistan”, The Pakistan Development Review, 50 (2), 163-178.
  • Schneider, Annika Barbara Sabine (2006), “Intellectual Capital Reporting by the New Zealand Local Government Sector”, Waikato Üniversitesi Yönetim Muhasebesi Programı, Yüksek Lisans Tezi, Yeni Zelenda.
  • Shirali, Adel; Makerani, Khosrow Faghani; Jorjorzadeh, Alireza and Bakhshizadeh, Alireza (2014), “Assessment of The Linear Relationship Between Intellectual Capital and Indexes Including Profitability, Growth and Revenue of Production Companies Recognized By Tehran Stock Exchange Market”, International SAMANM Journal of Finance and Accounting, 2 (2), 167-182.
  • Suciu, Marta-Christina; Luciana, Picioruş and Cosmin, Ionut Imbrisca (2012), “The Intellectual Capital, Trust, Cultural Traits and Reputation in the Romanian Education System”, Electronic Journal of Knowledge Management, 10 (3), 223-235.
  • Sumedrea, Silvia (2013), “Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time”, Procedia Economics and Finance, 6 (2013), 137-144.
  • Swart, Juani (2005), “Identifying the Sub-Components of Intellectual Capital: A Literature Review and Development of Measures”, University of Bath School of Management, Working Paper Series No. 5.
  • Weziak, D. (2007), “Measurement of national intellectual capital: Application to EU countries”, IRISS Working Paper Series, 1-45.
  • Wu, Anne (2004), “The Future Development and Direction of Balanced Scorecard”, Accounting Research Monthly, 224, 98-108.
  • Wu, Xiaobo and Sivalogathasan, Vasthiyampillai (2013), “Intellectual Capital for Innovation Capability: A Conceptual Model for Innovation”, International Journal of Trade, Economics and Finance, 4 (3), 139-144.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Ali Erbaşı 0000-0001-5709-9775

Yayımlanma Tarihi 15 Ağustos 2018
Gönderilme Tarihi 2 Nisan 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 13 Sayı: 2

Kaynak Göster

APA Erbaşı, A. (2018). İlçeler Düzeyinde Entelektüel Sermaye Ölçümü ve Uygulaması. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 13(2), 163-184. https://doi.org/10.17153/oguiibf.411985