İŞLETMELERİNFAALİYET ALANI SINIRLARINA GÖRE ENTELEKTÜEL SERMAYE VE FİRMA PERFORMANSININ DEĞERLENDİRİLMESİ

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.

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

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.

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