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Entelektüel Sermayeyi Ölçme ve Raporlama Yöntemleri

Methods Used To Measure And Report Intellectual Capital

Journal Name:

  • Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2005

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In recent years, the increasing importance of intellectual capital has demanded measuring and reporting of intellectual capital in firms. The purpose of this paper is to summarize the features of the intellectual capital measurement and reporting methods and eveluate these methods for Turkish acounting system.
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Abstract (Original Language): 
Entelektüel sermayenin son yllardaki artan önemi, işleme içerisinde ölçümünü ve raporlanmasnı gerekli klmaktadr. Bu çahşmamn amacı, entelektüel sermayenin ölçüm ve raporlama yöntemleri özelliklerinin ortaya koyulması ve bu yöntemlerin Türkiye deki muhasebe sistemi açısından değerlendirilmesidir.
FULL TEXT (PDF): 
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  • Turkish

REFERENCES

References: 

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