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Bankarstvo
2022, vol. 51, br. 1, str. 100-125
Uticaj intelektualnog kapitala na finansijske performanse - studija slučaja finansijskog sektora srbije
Radivojević Nikolaa ORCID, Dukić Anaa, Dončić Sanja M.b ORCID
aAkademija strukovnih studija Šumadija, Kragujevac
bBeogradska akademija poslovnih i umetničkih strukovnih studija, Beograd

e-adresa: nradivojevic@asss.edu.rs, adukic@asss.edu.rs, sanja.doncic@bpa.edu.rs
Ključne reči: Intelektualni kapital; nematerijalna ulaganja; HCE; SCE; CEE; VAIC
Sažetak
Iako postoji mnogo radova koji ispituju uticaj intelektualnog kapitala (IK) na performanse finansijskih institucija, gotovo da nema radova koji tretiraju tržišta u razvoju. Prema saznanjima autora, niko u Srbiji nije proučavao efekte IK na finansijske institucije koje posluju u finansijskom sektoru. Ovaj sektor je izuzetno značajan za srpsku privredu, jer je vodeći sektor u kome se najviše iskorišćavaju efekti savremenih informacionih tehnologija i u kome se teži da se novi klijenti privuku nuđenjem inovativnih rešenja i usluga. Stoga je cilj ovog rada da identifikuje i analizira uticaj IK na finansijske performanse, kako bi se odgovorilo da li uticaj IK na finansijske performanse finansijskih institucija koje posluju na tržištima u razvoju ima isti značaj kao uticaj na finansijske institucije koje posluju na razvijenim tržištima, a koje karakteriše visok stepen inovativnosti i IT opreme. Dobijeni rezultati pokazuju da ljudski i angažovani kapital imaju statistički značajan uticaj na finansijske performanse, dok strukturalni kapital nema.
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/bankarstvo2201100R
primljen: 23.03.2022.
prihvaćen: 06.05.2022.
objavljen u SCIndeksu: 01.07.2022.
Creative Commons License 4.0

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