ENTEGRE RAPORLAMA ve ENTELEKTÜEL SERMAYE MUHASEBESİ İLİŞKİSİ

Günümüz bilgi çağı olması sebebiyle, insana ve bilgiye yapılan yatırımların entelektüel sermaye olarak karşımıza çıktığı görülmektedir. Bu çalışmada, firmalardaki entegre raporlama uygulamasının entelektüel sermaye için muhasebe uygulamalarını geliştirmeye ve sürdürmeye bir araç olabileceği araştırılmaktır. Makale, birkaç çalışmanın gözden geçirilmesi ve çalışma sonuçlarının yorumlanmasıdır. Bu çalışmanın entegre raporlama öncülüğündeki entelektüel sermaye muhasebe araştırmalarını genişletmek için yararlı bir temel sağlayacağı ümit edilmektedir. Entegre raporlamanın pratikte örgütsel sınırların ötesine geçerek nasıl çalıştığını anlamak esastır. Ancak firmaların giderek artan rekabet ortamında hayatta kalması ve gelişmesi daha da önemlidir. Dolayısıyla, entelektüel sermaye ve entegre raporlama araştırmalarının daha sonraki araştırma paradigmalarına nasıl uzanabileceği konusunda tartışmalar sunmaktadır.

Anahtar Kelimeler:

Entelektüel sermaye, Entegre Raporlama

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