Özet:

Intellectual capital represents the non-material assets, knowledge and skills that create value in a business’s achievement of its objectives, providing competitive superiority. Banks are that maintain the economic infrastructure in the countries and operate on profit, like all. In today’s increasing competition environment, one of the most important factors that will divide banks positively and maximize their profits is intellectual capital. The first stage of intellectual capital management in banks is the correct and regular measurement. Many methods of intellectual capital measurement are used in. In this study, using the "Accounted Non-Material Value Method" that measures intellectual capital on the basis of the business, the intellectual capital of the quoted banks in Borsa Istanbul has been measured and compared in terms of the situation in the sector. The financial data used in the calculations for the 2012-2013-2014-2015-2016 year of 10 banks included in the application was obtained from the Public Lighting Platform (KAP). Although the results of the study show that some banks’ financial assets are not too high, it has been observed that these assets have reached high ES values by being well assessed, managing employees and customer capital very well. In particular, when compared to the competitors of Akbank, it is the bank that reaches the highest intellectual capital value. Garanty and Denizbank follow Akbank in terms of intellectual capital value. Only the Bank of the United States could be ranked fourth. This situation shows that public banks cannot compete with private capital banks in terms of intellectual capital value.

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