Author/Authors :
KAYA, Nurullah Bayburt Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey
Title Of Article :
ENTELEKTÜEL SERMAYE RAPORU İÇİNDEKİ SOSYAL BİLGİ
Abstract :
The objective of study is to propose the integration of two complementary statements on financial information: the social report and the intellectual capital report. Both are of great importance in the current business conditions. The purpose of the two tables in the current circumstances and context, are overlap with each other. Social information, is deal with in the different blocks of analysis of intengibles in the intellectual capital report. Also, reflection between the two reports is to explain the direct or indirect goal of improving the company s corporate image, The purpose incorporating the social report into the intellectual capital report is to indicate similarities, the greater flexibility and scope of intellectual capital report. The benefits of this is decreased in the direct costs of prepating the report, and is simplificated of the non- financial information for the stakeholders.
NaturalLanguageKeyword :
Intellectual Capital , Social Report , Social Information
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
