Entelektüel sermaye araştırmalarında son dönemdeki gelişmeler, kurumsal değeri yaratmada entelektüel sermayenin önemini ortaya koymuştur. Bunun yanında, değer yaratmada entelektüel sermayenin anahtar rolünü kavrayabilmek yalnızca ilk adımdır. Finansal kurumların entelektüel sermaye performansının altında yatan temel işleyişin, onun kurumların performansına katılımından geçtiğinin anlaşılması son derece önemlidir. Bilgi yoğun sektörlerden biri olan bankacılık sektöründe gerçekleştirilen araştırmada, Türkiye’de faaliyet gösteren 21 ticari bankanın 2006-2015 yılları arasında entelektüel sermaye performansı, Katma Değer (VA) ve Entelektüel Katma Değer Katsayısı (VAICTM) Modeli ile ölçülmüş ve entelektüel sermaye performansı ve performans bileşenlerinin finansal performansa katkısı Panel Veri Analizi Yöntemi kullanılarak incelenmiştir. Araştırma sonucunda elde edilen bulgular, bankacılık sektöründe entelektüel sermaye etkinliğinin bankaların finansal performansını olumlu etkileyerek katkıda bulunduğunu, sırasıyla fiziksel ve finansal sermayenin ve insan sermayesinin finansal performans için en etkili değer etkenleri olduğunu ve yapısal sermayenin daha az önem taşıdığını ortaya koymuştur.
The recent developments in intellectual capital research have revealed the importance of intellectual capital in the creation of corporate value. In addition, being able to understand the key role of intellectual capital in creating value is only the first step. It is extremely important to understand that the basic function under the intellectual capital performance of financial institutions is through its participation in the performance of the institutions. In the research conducted in the banking sector, which is one of the information-intense sectors, the intellectual capital performance, value added (VA) and intellectual value added ratio (VAICTM) model of 21 commercial banks operating in Turkey between 2006-2015 years were measured and the financial performance contribution of intellectual capital performance and performance components was studied using the panel data analysis method. The findings from the research found that the effectiveness of intellectual capital in the banking sector has contributed positively to the financial performance of banks, that physical and financial capital and human capital, respectively, are effective values for financial performance, and that structural capital is less important.
Recent developments in intellectual capital research have highlighted the importance of intellectual capital in creating corporate value. However, understanding the key role of intellectual capital in value creation is only the first step. It is very important to understand that the fundamental operation underlying the intellectual capital performance of financial institutions is through Its participation in the performance of the institutions. Research is carried out in knowledge intensive banking sector, and intellectual capital performance among 21 commercial banks in the years 2006-2015 operating in Turkey is measured by Value Added (VA) and Value Added Intellectual Coefficient (VAICTM) model. Intellectual capital performance and the impact of performance components on financial performance are analyzed with panel data analysis method. The findings of the study showed that intellectual capital activity in the banking sector contributed positively to the financial performance of banks. Physical capital, financial capital and human capital were the most effective value factors for financial performance respectively and structural capital was less important.
Dergi Türü : Ulusal
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