İŞLETMELERİNFAALİYET ALANI SINIRLARINA GÖRE ENTELEKTÜEL SERMAYE VE FİRMA PERFORMANSININ DEĞERLENDİRİLMESİ

Year 2019, Volume: 21 , 199 - 214, 10.08.2019

Fatma Yılmaz , İlknur Kumkale

https://doi.org/10.26468/trakyasobed.528003

Cited By: 3

Abstract

Günümüzde yaşanmakta olan değişimler ve güçlü rekabet
koşulları, işletmeleri firma performansını artırmalarında daha da zorlar hale
getirmiştir. İçinde bulunduğumuz dönem, daha once hiç olmadığı kadar hızlı bir
değişim içerisindedir ve değişim temel belirleyici durumdadır. Firmaların
yaşamlarını sürdürebilmeleri ve üstün bir performans gösterebilmeleri, insane
unsuruna verdikleri öneme ve entelektüel sermaye yönetimlerine bağlıdır.
Çalışmanın amacı; işletmelerin faaliyet alanı sınırlarına göre, entelektüel
sermayeve firma performansının değerlendirilmesidir. Bu nedenle çalışmada ISO
(İstanbul SanayiOdası) 1000 firmaları arasından 700 yöneticiye anket uygulaması
gerçekleştirilerek firmaların uluslararası olup olmama durumuna gore
entelektüel sermaye ve alt boyutları; insane sermayesi, ilişkisel sermaye,
yapısal sermaye ile firma performansıve alt boyutları; finansal performans ve
finansal olmayan performans arasındaki ilişkiler SPSS paket program
kullanılarak test edilmiştir. Araştırma sonucunda; uluslararas ıalanda faaliyet
gösteren firmaların ulusal ve bölgesel alanda faaliyet gösteren firmalara göre,
entelektüel sermaye unsurlarından ilişkisel sermayelerinin ve firma performansı
açısından da finansal olmayan performanslarının daha yüksek olduğu görülmüştür.

Keywords

entelektüel sermaye, firma performansı, uluslararası firma

EVALUATION OF INTELLECTUAL CAPITAL AND FIRM PERFORMANCE ACCORDING TO THE BUSINESS AREA LIMITS

Abstract

Nowadays, the changes experienced and strong
competition conditions have made it even more difficult for businesses to
improve their firm performance. The current period has been changing faster
than ever before, and change is the key determinant factor. The ability of
companies to survive and to deliver an outstanding performance depends on the
importance they attach to the human factor and their intellectual capital
management. The aim of the study was to evaluate intellectual capital and firm
performance according to the field of activity boundaries of businesses.
Therefore, in this study, a questionnaire was conducted to 700 managers from
among ISO (Istanbul Chamber of Industry) 1000 companies, and the relationships
between intellectual capital and sub-dimensions according to the
internationality of companies, human capital, relational capital, structural
capital and firm performance and the sub-dimensions, financial performance and
non-financial performance were tested using the SPSS package program. As a
result of the study, the relational capitals, one of the factors of
intellectual capital, and in terms of firm performance, the non-financial
performance of companies operating in the international arena were found to be
higher compared to companies operating in the national and regional fields.

Keywords

International companies, intellectual capital, firm performance

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