Metrika

  • citati u SCIndeksu: [1]
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:12
  • preuzimanja u poslednjih 30 dana:7

Sadržaj

članak: 5 od 14  
Back povratak na rezultate
2014, vol. 62, br. 3-4, str. 173-186
Intelektualni kapital - značaj, merenje i uticaj na performanse
Univerzitet u Kragujevcu, Ekonomski fakultet, Katedra za menadžment i poslovnu ekonomiju
Ključne reči: intelektualni kapital; nematerijaina aktiva; poslovne performanse
Sažetak
Brojni su dokazi koji nedvosmisleno ukazuju na činjenicu da intelektualni kapital opredeljuje potencijal rasta preduzeća i generiše najveći deo uvećane vrednosti. Različiti oblici intelektualnog kapitala, kao što su znanje, veštine, talenat i entuzijazam zaposlenih, patenti, know-how, softveri, baze podataka, menadžment proces, korporativna strategija i planovi, bliski odnosi sa klijentima, brend, jedinstveni organizacioni dizajn i poslovna kultura, mogu se kategorizovati kao ljudski, strukturni i relacioni kapital. Istraživanja u oblasti merenja intelektualnog kapitala i utvrđivanje njegovog uticaja na poslovne performanse preduzeća sve više dobijaju na značaju u poslednje dve decenije. Ovo je posebno imajući u vidu da ova pitanja prate i brojne kontroverze i nerazumevanja prirode intelektualnog kapitala. U radu se daje pregled rezultata do kojih se došlo u šest različitih istraživačkih studija o uticaju intelektualnog kapitala na poslovne performanse preduzeća u Srbiji. Ključna istraživačka dilema u radu je: da li intelektualni kapital i njegove različite komponente utiču na poslovne performanse preduzeća u Srbiji i u kojoj meri? Rezultati šest najznačajnijih istraživanja u Srbiji ukazuju da su poslovne performanse preduzeća i dalje pod jačim uticajem fizičkih i finansijskih resursa, a manje pod uticajem efikasnosti upotrebe pojedinih elemenata intelektualnog kapitala.
Reference
Afuah, A. (2009) Strategic Innovation. New York: Routledge
Amit, R., Schoemaker, P.J.H. (1993) Strategic assets and organizational rent. Strategic Management Journal, 14(1): 33-46
Andriessen, D., Tissen, R. (2000) Weightless wealth: Find your real value in a future of intangible assets. Harlow: Pearson Education Limited
Arbeitskreis Immaterielle Werte im Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (2001) Kategorisierung und bilanzielle erfassung immaterieller werte
Barney, J.B. (1991) Firm resources and sustained competitive advantage. Journal of Management, 17, str. 99-120
Beaver, W.H. (1998) Financial reporting: An accounting revolution. Upper Saddle River, NJ: Prentice-Hall International
Bontis, N. (1998) Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2): 63
Bontis, N. (2001) Assessing knowledge assets: A review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1): 41
Bontis, N., Janošević, S., Dženopoljac, V. (2013) Intellectual capital and the corporate performance of Serbian banks. Actual Problems of Economics, 287-299; 4
Bontis, N., Keow, W.C.C., Richardson, S. (2000) Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1): 85-100
Brooking, A. (1997) Intellectual Capital-Core Asset for the Third Millennium Enterprise. London: International Thomson Business Press
Chen, M., Cheng, S., Hwang, Y. (2005) An empirical investigation of the relationship between intellectual capital and firms market value and financial performance. Journal of Intellectual Capital, 2, 159-176
Chiu, S.K.W., Chan, K.H., Wu, W.W.Y. (2011) Charting intellectual capital performance of the gateway to China. Journal of Intellectual Capital, 2,249-276
Choong, K.K. (2008) Intellectual capital: Definitions, categorization and reporting models. Journal of Intellectual Capital, vol. 9, br. 4, str. 609-638
Clarke, M., Seng, D., Whiting, R.H. (2011) Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4): 505-530
Corrado, C., Hulten, C., Sichel, D. (2006) Intangible capital and economic growth. u: Finance and economics discussion series no. 24, Washington, DC: The Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board
Crasselt, N., Schremper, R. (2000) Economic value added. Anaheim, CA: DBW, DB, Heft 19
Díez, J.M., Ochoa, M.L., Prieto, M. B., Santidrián, A. (2010) Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital, 11(3): 348-367
Dženopoljac, V. (2013) Uticaj nematerijalne aktive preduzeća na proces stvaranja vrednosti. Kragujevac: Ekonomski fakultet, doktorska disertacija
Đuričin, D.N., Janošević, S.V., Kaličanin, Đ.M. (2013) Menadžment i strategija. Beograd: Ekonomski fakultet - Centar za izdavačku delatnost
Edvinsson, L., Malone, M.S. (1997) Intellectual capital realizing your company's true value by finding its hidden roots. New York: Harper Business
Edvinsson, L. (1997) Developing intellectual capital at Scandia. Long Range Plann, vol. 30, br. 3, str. 366-373
Feltham, G.A., Ohlson, J.A. (1996) Uncertainty Resolution and the Theory of Depreciation Measurement. Journal of Accounting Research, 34(2): 209
Firer, S., William, M. (2003) Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, vol. 4, br. 3, str. 348-360
Giuliani, M., Marasca, S. (2011) Construction and valuation of intellectual capital: a case study. Journal of Intellectual Capital, 12(3): 377-391
Goh, P.C. (2005) Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual Capital, 6(3): 385-396
Grant, R.M. (1991) The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33, 114- 135
Hall, R. (1992) The strategic analysis of intangible resources. Strategic Management Journal, 13(2): 135-144
IASB (2004) Intangible assets. u: International accounting standard (IAS) no. 38, London: International Accounting Standards Board
Jalava, J., Aulin-Ahmavaara, P., Alanen, A. (2007) Intangible capital in the Finnish business sector 1975-2005. u: Etla discussion paper no. 1103, http://www.etla.fi/files/1866_Dp1103.pdf
Janošević, S., Dženopoljac, V. (2012) An investigation of intellectual capital influence on financial performance of top Serbian exporters. Ekonomika preduzeća, 60, (7-8), 329-342
Janošević, S., Dženopoljac, V., Tepavac, R. (2012) Corporate performance driven by intellectual capital: An empirical analysis. u: Tipurić D., Dabić M. [ur.] Management, governance, and entrepreneurship: New perspectives and challenges, Darwen, UK: CIRU Governance Research and Development Center & Access Press, pp. 136-153
Janošević, S., Dženopoljac, V. (2012) Impact of intellectual capital on financial performance of Serbian companies. AktualЬni problemi ekonomіki, (7133): 554-564
Janošević, S., Dženopoljac, V. (2011) Intelektualni kapital i finansijske performanse srpskih preduzeća i realnog sektora. Ekonomika preduzeća, vol. 59, br. 7-8, str. 352-366
Kamath, G. B. (2007) The intellectual capital performance of the Indian banking sector. Journal of Intellectual Capital, 8(1): 96-123
Kujansivu, P., Lonnqvist, A. (2004) The value and efficiency of intellectual capital in Finnish companies. Tampere: Institute of Industrial Management, University of Technology
Lev, B. (2001) Intangibles: Management, measurement, and reporting. Washington, DC: Brookings Institution Press
Lev, B. (2003) Remarks on the measurement, valuation, and reporting of intangible assets. Economic Policy Review, vol. 9, br. 3, Sep., str. 17-22
Maditinos, D., Chatzoudes, D., Tsairidis, C., Theriou, G. (2011) The impact of intellectual capital on firms' market value and financial performance. Journal of Intellectual Capital, 12(1): 132-151
Marrano, M.G., Haskel, J., Wallis, G. (2007) What happened to the knowledge economy?: ICT, intangible investment and Britain's productivity record revisited. u: Working paper no. 603, http://www.econ.qmul.ac.uk/papers/doc/wp603.pdf
Mavridis, D.G. (2004) The intellectual capital performance of the Japanese banking sector. Journal of Intellectual Capital, 5(1): 92-115
MERITUM (2002) Guidelines for managing and reporting on intangible, measuring intangibles to understand and improve innovation management. Madrid: MERITUM
Moeller, K. (2009) Intangible and financial performance: Causes and effects. Journal of Intellectual Capital, 10(2): 224
Mouritsen, J.H., Larsen, P.N., Bukh (2001) Intellectual capital and the 'capable firm': Narrating, visualising and numbering for managing knowledge. Accounting Organizations and Society, 26(7-8): 735
Nakamura, L. (2000) Economics and the new economy: The invisible hand meets creative destruction. Federal Reserve Bank of Philadelphia Business Review, July/August, 15-30
Ohlson, J.A. (1995) Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), str. 661-687
Prahalad, C.K., Hamel, G. (1990) The core competence of the corporation. Harvard Business Review, may-june, str. 79-91
Pulic, A. (2004) Intellectual capital: Does it create or destroy value?. Measuring Business Excellence, 1, 62-68
Pulic, A. (1998) Measuring the performance of intellectual potential in knowledge economy. http//www.vaic-on.net/
Pulic, A. (2002) Value creation efficiency of Croatian banks 1996-2000. http//www.vaic-on.net/
Roos, G., Pike, S., Fernstrom, L. (2005) Managing intellectual capital in practice. Oxford: Butterworth-Heinemann
Seetharaman, A., Teng, L.K.L., Saravanan, A.S. (2004) Comparative justification on intellectual capital. Journal of Intellectual Capital, vol. 5, br. 4, str. 522-539
Seleim, A., Ashour, A., Bontis, N. (2007) Human capital and organizational performance: A study of Egyptian software companies. Management Decision, 45(4), 789-801
Stewart, T.A. (1998) Intelektual capital: The new wealth of organizations. London: Nicolas Brealey Publishing
Sullivan, P.H. (2000) Value driven intellectual capital: Howe convert intangible corporate assets into market value. New York, itd: John Wiley & Sons
Sveiby, K.E. (1997) The new organizational wealth: Managing and measuring knowledge-based assets. San Francisco, CA: Berrett-Koehler Publishers
Tan, H.P., Plowman, D., Hancock, P. (2007) Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1): 76-95
Ting, I.W.K., Lean, H.H. (2009) Intellectual capital performance of financial institutions in Malaysia. Journal of Intellectual Capital, 10(4), 588-599
Tovstiga, G., Tulugurova, E. (2007) Intelletual apital practices and performance in Russian enterprises. Journal of Intellectual Capital, 8(4): 695
Yalama, A., Coskun, M. (2007) Intellectual capital performance of quoted banks on the Istanbul stock exchange market. Journal of Intellectual Capital, 8(2): 256-271
Zeghal, D., Maaloul, A. (2010) Analyzing value added as an indicator of intellectual capital and its consequences on company performance. Journal of Intellectual Capital, 1, str. 39-60
 

O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekopre1404173D
objavljen u SCIndeksu: 06.05.2015.

Povezani članci