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Son zamanlarda finans literatüründe, yapısal sermaye entelektüel sermayenin üç unsurundan birisi olarak görülmekte ve Kalite Yönetim Sistemi (KYS) yapısal sermaye içerisinde konumlandırılmaktadır. Bu çalışma, Borsa İstanbul (BİST)’da hisse senetleri işlem gören bazı şirketler üzerinde yapılmıştır. Bu çalışmanın amacı, KYS’nin şirketlerin entelektüel sermayeleri üzerindeki etki seviyesinin tespit edilmesidir. Çalışma, BİST’te 05.12.2013 tarihi itibariyle işlem gören 479 şirketin “imalat sanayii şirketleri” ve “hizmet şirketleri” olarak 208’i üzerinde yapılmıştır (208 şirket, Borsa İstanbul’daki toplam şirketlerin %43,42’sini oluşturmaktadır).Bu şirketlerden “İmalat Sanayii”ndeki sadece 20 şirkette ve ‘bankalar ve özel finans kurumları’ndaki sadece 8 şirkette analiz için gerekli verilerin tamamına ulaşılabilinmiştir. Bu 28 şirketin KYS’ye başladıkları yıldan önceki t(-4-3-2-1) ilâ sonraki t(+1+2+3+4) yıllarını kapsayan 8 yıllık periyottaki verileri üzerinde analiz gerçekleştirilmiştir. Panel veri analizi sonuçlarına göre, “imalat sanayii”nde yer almakta olup analiz edilen 20 şirketin entelektüel sermayeleri üzerinde KYS’nin pozitif etkisi tespit edilmiştir. Fakat “banka ve özel finans kuruluşları” sektöründe yer alan şirketlerde benzer sonuç elde edilmemiştir.
Recently, in financial literature, structural capital is seen as one of the three elements of intellectual capital and the Quality Management System (KYS) is placed within structural capital. This study was conducted on some companies that trade shares in the Stock Exchange of Istanbul (BIST). The aim of this study is to identify the level of KYS’s impact on corporate intellectual capital. The study was conducted by more than 208 of the 479 companies that were traded in BIST since December 05, 2013 as "imalat industrial companies" and "service companies" (208 companies account for 43.42 percent of the total companies in the Borsa Istanbul). Only 20 companies in the " Manufacturing Industry" and only 8 companies in the "banks and private financial institutions" have accessed all the necessary data for analysis. Analysis of the data in the eight-year period covering the t(+1+2+3+4) years before the year they started to KYS. According to the panel data analysis results, the positive impact of KYS on the intellectual capital of the 20 companies that are included in the "malarat industry" has been identified. But the same result has not been achieved in companies in the "banks and private financial institutions" sector.
Recently in the literature, structural capital has been acknowledged to be one of the three components of intellectual capital, and Quality Management System (QMS) is defined within the framework of structural capital. The present study was conducted on some companies listed on BIST. The objective of this study is to determine the level of impact of QMS on the intellectual capitals of companies. The study was conducted on the “production companies” and “service companies” on BIST, which make up a total of 208 out of 479 companies listed on BIST as of 05.12.2013. Among the companies in the “manufacturing industry”, only 20 companies, and among the “banks and private financial institutions”, only 8 companies could provide all data required for the analysis. Analysis was conducted on the data of these 28 companies for the period of 8 years from 4 years prior to the commencement of the implementation of the QMS t(-4-3-2-1) and up to 4 years after it t(+1+2+3+4). According to the results of panel data analysis, the positive impacts of QMS on intellectual capital of analysed 20 companies in the “manufacturing industry” has been determined. But on 8 companies in the “banks and private financial institutions” has not been determined similar result.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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