ENTELEKTÜEL SERMAYE VE BİLEŞENLERİNE İLİŞKİN KAVRAMSAL BİR ANALİZ
Özet Görüntüleme: 39
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PDF İndirme: 19
DOI:
https://doi.org/10.69599/izd.2425Anahtar Kelimeler:
Entelektüel Sermaye- İnsan Sermayesi- Yapısal Sermaye- İlişkisel SermayeÖzet
Günümüzün hızla değişen bilgiye dayalı dünya düzeninde tüm işletmeler açısından rekabet gücünü artırmak ve sürdürülebilir kılmak, stratejik açıdan son derece önem taşımaktadır. Bilgi ekonomisi sürecine geçilmesi ile birlikte bilgi odaklı faaliyetler ile değer yaratma olgusu, günümüz iş dünyasında fark yaratarak başarılı olma yönünde önemli bir dinamizm oluşturmaktadır. İşletmeler değer yaratma süreçlerinde, finansal varlıklarının ötesine geçerek bilgi, beceri, deneyim ve çalışanlarının sahip olduğu yetkinlikler gibi entelektüel unsurlarla güç kazanmaktadırlar. Bilgiye dayalı varlıklar olarak önem kazanan entelektüel sermaye, tüm işletmelerin başarıya ulaşmasında etkin olan soyut olan varlıkları ifade etmektedir. Entelektüel sermayenin anlaşılması ve sınıflandırılmasına ilişkin çalışmalarda onun modern işletmeler için kritik bir varlık olarak taşıdığı öneme ilişkin değerlendirmelere vurgu yapıldığı görülmektedir.
Çalışmamızda bu görüşlerden yola çıkılarak işletmelerin piyasa değeri ile bilanço değeri arasındaki olumlu fark şeklinde ifade edilen entelektüel sermaye kavramı ve bileşenlerinin doğasına yönelik kavramsal bir inceleme yapılmıştır. Ayrıca bilgi yönetimi, örgütsel öğrenme, yenilikçilik ve inovasyon kavramlarına entelektüel sermaye ile olan etkileşimleri açısından yer verilmiştir. Bilgi çağında entelektüel sermaye ve onu oluşturan bileşenlerin, başarılı iş ortamlarının sürdürülebilirliği açısından taşıdığı stratejik önem dikkate değerdir. Bu bağlamda Entelektüel Sermaye ve onu oluşturan temel bileşenler olarak; insan sermayesi bağlamında çalışanların sahip olduğu bilgi ve beceriler, yapısal sermaye bağlamında organizasyonel süreçler, sistemler ve kültür, ilişkisel sermaye bağlamında ise dış ilişkiler ve ağların önem kazandığı vurgulanarak literatürde yer alan görüşler kapsamında değerlendirilmiştir.
İndirmeler
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