| dc.creator |
ÖZTÜRK, Seçil; ÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ |
|
| dc.creator |
CİHANGİR, Çiğdem Kurt; HİTİT ÜNİVERSİTESİ |
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| dc.date |
2021-11-20T00:00:00Z |
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| dc.date.accessioned |
2021-12-03T11:27:32Z |
|
| dc.date.available |
2021-12-03T11:27:32Z |
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| dc.identifier |
https://dergipark.org.tr/tr/pub/vizyoner/issue/65710/890132 |
|
| dc.identifier |
10.21076/vizyoner.890132 |
|
| dc.identifier.uri |
http://acikerisim.sdu.edu.tr/xmlui/handle/123456789/91708 |
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| dc.description |
Bu çalışmada 2016-2019 yıllarında BİST Sürdürülebilirlik Endeksinde yer alan dört özel sermayeli ticari bankanın (Akbank, Garanti Bankası, İş Bankası, Yapı Kredi Bankası) yayınladıkları entegre raporlarda ve sürdürülebilirlik raporlarında yer alan entelektüel sermaye unsurlarına ilişkin açıklamalar içerik analizi yöntemiyle analiz edilmiştir. Bankaların entelektüel sermaye açıklamaları ilişkisel (sosyal) sermaye, organizasyonel sermaye ve insan sermayesi olmak üzere üç ana unsur altında değerlendirilmiştir. Analiz sonuçlarına göre, bankaların entelektüel sermaye açıklamaları, ilişkisel sermaye unsurunda yoğunlaşmıştır. İlişkisel sermaye unsurunda; müşteriler, topluma katkı ve şirketin marka değeri öne çıkan konulardır. Organizasyonel sermaye unsurunda; kurum kültürü ve yönetim felsefesi, süreç yönetimi, bilgi teknolojisi (IT) ve network sistemlerinden sıkça bahsedilmektedir. İnsan sermayesi unsurunda yoğunlaşılan konular; çalışanların eğitimi, çalışan memnuniyeti, çalışan beceri ve özellikleridir. Ayrıca sürdürülebilirlik raporlarına kıyasla entegre raporlarda entelektüel sermaye unsurlarına ilişkin açıklamaların daha fazla olduğu belirlenmiştir. |
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| dc.description |
In the study, disclosures on intellectual capital elements contained in the integrated reports and sustainability reports published by four private-owned commercial banks (Akbank, Garanti Bank, İş Bank, Yapı Kredi Bank) included in the BIST Sustainability Index between 2016-2019 are analyzed using content analysis method. Intellectual capital disclosures of banks are evaluated into three sub-headings: relational (social) capital, organizational capital, and human capital. According to the analysis results, the intellectual capital disclosures of these banks are concentrated in the relational capital component. In the relational capital component; customers, contribution to society and the brand value of the company are prominent issues. In the organizational capital component; corporate culture and management philosophy, process management, information technology (IT) and network systems are frequently mentioned issues. Focused on issues within the scope of the human capital component are employee training, employee satisfaction, employee skills and characteristics. Furthermore, it is determined that the disclosures regarding the intellectual capital components are more in the integrated reports compared to the sustainability reports. |
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| dc.format |
application/pdf |
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| dc.language |
tr |
|
| dc.publisher |
Süleyman Demirel Üniversitesi |
|
| dc.publisher |
Süleyman Demirel University |
|
| dc.relation |
https://dergipark.org.tr/tr/download/article-file/1614274 |
|
| dc.source |
Volume: 12, Issue: 32
1127-1148 |
en-US |
| dc.source |
1308-9552 |
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| dc.source |
Süleyman Demirel Üniversitesi Vizyoner Dergisi |
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| dc.subject |
Entelektüel Sermaye,Sürdürülebilirlik Raporu,Entegre Rapor |
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| dc.subject |
Intellectual Capital,Sustainability Report,Integrated Report |
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| dc.title |
Türk Bankacılık Sektöründe Entelektüel Sermaye Unsurlarının Açıklanması: Entegre Raporlar ve Sürdürülebilirlik Raporları Üzerinden Ampirik Bir Uygulama |
tr-TR |
| dc.title |
Disclosure of Intellectual Capital Elements in Turkish Banking Sector: An Empirical Practice through Integrated Reports and Sustainability Reports |
en-US |
| dc.type |
info:eu-repo/semantics/article |
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