Entelektüel Sermayenin Ölçüm Yöntemleri ve Kriterlerinin Belirlenmesi Üzerine Bir Araştırma

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Marmara Üniversitesi øø%)'HUJLVL

YIL 2010&ø/7;;IX, SAYI II, S. 275-289

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Sebahattin YILDIZ

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The most important business assets creating sustainable competitive advantage are intellectual assets with invisible. It needs to define and measure the criterions appropriate in order to make visible these assets. In this research, 35 papers regarding measurement of intellectual capital in literature were studied and Özet

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Anahtar kelimeler: Entelektüel Sermaye, Ölçüm Yöntemleri, Kriterler.

A RESEARCH ON IDENTIFING OF THE MEASUREMENT

METHODS AND CRITERIONS OF INTELLECTUAL

CAPITAL

Abstract

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as a result, intellectual capital was measured using the elemental methods in 30 papers and holistic methods in 5 papers. While the most important method in elemental measurement is perceptional measurement, the one in holistic measurement is Market Value / Book Value Ratio. In addition, it found out that the most criterions for human capital are training and competence; ones for structural capital are information structure and intellectual property; ones for customer capital are customer satisfaction and long relationship with customer.

Key words: Intellectual Capital, Measurement Methods, Criterions.

***LULú**

(QWHOHNWHOVHUPD\HDUWDQELUúHNLOGHKHPúLUNHWKHPGHXOXVDOE\PHQLQ temel sürücüsü olarak kabul görmektedir1. Görünmeyen unsurlar, modern ekonominin temel ve en önemli faktörleri oOPD\D EDúODPÕúWÕU %X QHGHQOH EDúDUÕOÕ \|QHWLFLOHULúOHWPH SHUIRUPDQVÕQÕDUWÕUDFDNNDOGÕUDoXQVXUODUÕQ|UJWQJ|UQPH\HQ GH÷HU VUFOHUL ROGX÷XQX GLNNDWH DOPDOÕGÕUODU2_{. YDSÕODQ DUDúWÕUPDODUD J|UH}

ILUPDODUÕQÕQ WHSH \|QHWLFLOHUL için, entelektüel kaynaklar, firma EDúDUÕVÕ LoLQ NULWLN RODUDN J|UOPúWU3

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entelektüel sermaye, GH÷HUH G|QúWUOHELOHQ ELOJLGLU6_{. Stewart’a göre entelektüel}

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Capital and Firms Market Value and Financial Performance. Journal of Intellectual Capital. Vol.6.No.2. 2005, s.174.

2_{B. Marr, “Measuring and Managing Intangible Value Drivers”, Business Strategy Series,}

Vol.8. No.3. 2007, s.172.

3

D. Ghosh ve A. Wu, “Intellectual Capital and Capital Markets: Addional Evidence”,

Journal of Intellectual Capital, Vol.8. No.2. 2007, s.218.

4_{H.N. Rudez ve T.Mihalic, “Intellectual Capital in the Hotel Industry: A Case Study from}

Slovenia”, Hospitality Management, 26, 2007, s.189.

5

P.C. Goh, “Intellectual Capital Performance of Commercial Banks in Malasia”, Journal of

Intellectual Capital, Vol.6. No.3. 2005, s.386.

6_{P.H. Sullivan, “Profiting From Intellectual Capital”, Journal of Knowledge Management,}

Vol. 3. No.2. 1999. s.133.

7

A. T. Stewart, (QWHOHNWHO6HUPD\HgUJWOHULQ<HQL=HQJLQOL÷L. Nurettin Elhüseyni oHYøVWDQEXO0(66<D\ÕQODUÕ

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sunmak için gerekli bireysel yeteneklerdir. <DSÕVDO6HUPD\H3L\DVDQÕQLKWL\DoODUÕQÕ kDUúÕODPDN LoLQ RUJDQL]DV\RQ \HWHQHNOHULGLU 0úWHUL 6HUPD\HVL: øOLúNLGH ROGX÷X múWHULlerle ilgili özelliklerdir12

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8

6&KDQJYHGL÷HUOHUL³7KH(IIHFWRI$OOLDQFH([SHULHQFHDQG,QWHOOHFWXDO&DSLWDORQ7KH Value Creation of International Strategic Alliances”, Omega, 2008, 36, s.300.

9_{N. Bontis, “There is a Price on Your Head: Managing Intellectual Capital Strategically”,}

Business Quarterly, Summer, 1996, s.40.

10

Y. Chen, “The Positive Effect of Gren Intellectual Capital on Competitive Advantages of Firms”, Journal of Business Ethics, 77, 2008, s.273.

11_{Ghosh ve Wu, Age, s. 291.}

12_{P.H. Sullivan, Profiting from Intellectual Capital, John Wiley & Sons, Inc., New York,}

1998, s.70.

13

R. Petty ve J. Guthrie, “Intellectual Capital Literature Review Measurement, Reporting and Management”, Journal of Intellectual Capital, Vol. 1, No. 2, 2000.s.161.

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Kaynak: Petty, R. ve Guthrie, J., “Intellectual Capital Literature Review

Measurement, Reporting and Management”, Journal of Intellectual Capital, Vol. 1, No. 2, 2000.s.161.

Kaufmann ve Schneider’e göre entelektüel sermayenin unsurODUÕQÕ ELU Tablo üzerindHúXúHNLOGHJ|VWHUHELOLUL]14

14_{L. Kaufmann ve Y. Schneider, “Intangibles: A Synthesis of Current Research” Journal of}

Intellectual Capital, Vol. 5, No. 3, 2004., s.376.

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ve Roos (1999)

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(2000)

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Kaynak: Kaufmann, L., Schneider, Y., “Intangibles: A Synthesis of Current

Research” Journal of Intellectual Capital, Vol. 5, No. 3, 2004., s.376.

3. Entelektüel Sermayenin Ölçüm Yöntemleri ve Kriterleri

3.1. Ölçüm Yöntemleri

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16_{Stewart, Age, s.251; L.A. Joia, “The Impact of Goverment-to-Govetment Endavors on The}

Intellectual Capital of Public Organizations”, Goverment Information Quarterly, 2008, 25, s.258.

17_{N. Bontis, “Intelectual Capital: An Explotary Study that Develops Measures and Models,}

Management Decision, 1998, 36/2, 63; 6WHZDUW$JHV)ùDPLOR÷OXEntelektüel Sermaye$QNDUD*D]L.LWDEHYLù$UÕNER÷DEntelektüel SermayeøVWDQEXO'HULQ <D\ÕQODUÕ 18 0dÕNUÕNoÕYH$'DúWDQ³(QWHOHNWHO6HUPD\HQLQ7HPHO)LQDQVDO7DEORODU$UDFÕOÕ÷Õ\OD 6XQXOPDVÕ´%DQNDFÕODU'HUJLVL6D\ÕV)ùDPLOR÷OXYH)g]oÕQDU ³(QWHOHNWHO6HUPD\HQLQ0XKDVHEHYH)LQDQVPDQ$ODQODUÕQGD<DUDWWÕ÷Õ<HQLGHQ<DSÕODQPD øKWL\DFÕ´Muhasebe ve Finansman Dergisi6D\Õ7HPPX]V$dHWLQ “Entelektüel Sermaye ve Ölçülmesi”, 0DUPDUDhQLYHUVLWHVLøø%)'HUJLVL<ÕO &LOW;;6D\ÕV

19_{Stewart, Age, s.251-ùDPLOR÷OXYHg]oÕQDU$JHV-133.} 20_{ùDPLOR÷OXYHg]oÕQDU$JHV}

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Edilmesi

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5. Sonuç ve Öneriler

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KAYNAKÇA

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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.

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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.

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MARR, B. “Measuring and Managing Intangible Value Drivers”, Business Strategy

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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

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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.

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