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Düzenleyici Kurumların Türk Spor Kulüplerinde Entelektüel Sermaye Oluşumuna Etkileri ve Bir Araştırma

Year 2020, Volume: 23 Issue: 2, 637 - 653, 30.11.2020
https://doi.org/10.29249/selcuksbmyd.770616

Abstract

Bu çalışmanın amacı BIST’de işlem gören spor kulüplerinin entelektüel sermaye değerlerini ölçerek, spor kulüplerinin mali yapısını düzenleyen ve denetleyen kurumlardan biri olan UEFA’nın ortaya koyduğu Finansal Fair Play kriterlerinin, kulüplerin entelektüel sermayeleri üzerinde etkilerini ölçmektir.
Bu amaç ışığında çalışma üç bölümden oluşmuştur. Birinci bölümde entelektüel sermaye hakkında genel bilgi verilmiş, ikinci bölümde konuyla ilgili literatüre yer verilmiş, üçüncü bölümü olan uygulama kısmında, entelektüel sermayeyi işletme bazında ölçen Piyasa Değeri ve Defter Değeri, Tobin’in Q Değeri, Hesaplanmış Maddi Olmayan Değer ve Ekonomik Katma Değer yöntemlerin her biri ile spor kulüplerinin son 10 yıllık ES değerleri ve tutarları bulunmuştur. Hesaplamalardan elde edilen veriler FFP kapsamında değerlendirilerek çalışma sonlandırılmıştır.

References

  • Andriessen, D., & Stam, C. D. (2005, January). Intellectual capital of the European Union. In McOaster world congress on the management of intellectual capital and innovation (pp. 19-21).
  • Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management decision, 36(2), 63-76.
  • Cañibano, L., Garcia-Ayuso, M., & Sánchez, M. P. (1999). The value relevance and managerial implications of intangibles: A literature review. Proyecto Meritum, 4-57.
  • Chung H. K., & Stephen W. P. (1994). A simple approximation of Tobin Q. Financial Management, 23(3), 70-74.
  • Çetin A. (2005). Entelektüel sermaye ve ölçülmesi. Marmara İİBF Dergisi, 20(1), 359-378.
  • Tomé, E., Naidenova, I., & Oskolkova, M. (2014). Personal welfare and intellectual capital: the case of football coaches. Journal of Intellectual Capital, 15(1), 189-202.
  • Fletcher, H. D., & Smith, D. B. (2004). Managıng for value: developıng a performance measurement system ıntegratıng economıc value added and the balanced scorecard ın strategıc plannıng. Journal of Business Strategies, 21(1), 1-17.
  • Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Long range planning, 30(3), 413-426.
  • Gurel, S., Dagli Ekmekci, Y. ve Küçükkaplan, İ. (2012). Measuring intellectual capital for football clubs: evidence from turkish first division football league. Pamukkale Spor Bilimleri Dergisi, 4(1), 36-47.
  • Hacırüstemoğlu, R., Şakrak, M. ve Demir, V. (2002). Etkin performans ölçüm aracı (EVA)(Ekonomik Katma Değer-Ekonomik Kâr Yaklaşımı). Mali Çözüm Dergisi, (59), 1-9.
  • Horasan, E. (2013). Spor kulüplerinde entelektüel sermaye bileşeni olarak sporcuların değeri ve mali tablolara yansıtılması (Yayınlanmamış Doktora Tezi). Marmara Üniversitesi SBE, İstanbul.
  • Hunter, L. (2002). Intellectual capital: accumulation and appropriation, In Melbourne Institute working paper series, Vol. Melbourne Institute of Applied Economic and Social Research University of Melbourne, 22/02.
  • Perechuda, I. (2016). Market value, book value and intellectual capital value in case of football clubs listed on stock exchange. In Proceedings 8th International Scientific Conference Managing and Modelling of Financial Risks (Vol. 3, pp. 798–806). VŠB-TU of Ostrava, Faculty of Economics, Department of Finance.
  • Itami, H., & Roehl, T. W. (1991). Mobilizing invisible assets. Harvard University Press, Cambridge, MA, ABD.
  • Kamuoyu Aydınlatma Platformu (KAP), (2019, 21 Ağustos). Erişim adresi: https://www.kap.org.tr/tr/Sektorler
  • Koole, M., & de Roos, E. (2010, March). Strategic Asset-Base Valuation and Evaluation Framework With an Intellectual Capital Perspective. In The Proceedings of the 2nd European Conference on Intellectual Capital (p. 346), ISCTE - Lisbon University Institute, Lisbon
  • Lardo, A., Dumay, J., Trequattrini, R., & Russo, G. (2017). Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubs. Journal of Intellectual Capital, 18(1), 63-80.
  • Leitão, J., & Baptista, J. (2019). Intellectual capital assets and brand value of English football clubs. International Journal of Sport Management and Marketing, 19(1-2), 8-34.
  • Özevren, M. ve Yıldız, S. (2010). Entelektüel sermaye ölme yöntemleri ve kriterlerinin belirlenmesi üzerine bir araştırma. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 29(2), 275-289.
  • Dimitropoulos, P. E., & Koumanakos, E. (2015). Intellectual capital and profitability in European football clubs. International Journal of Accounting, Auditing and Performance Evaluation, 11(2), 202-220.
  • Ray, R. (2001). Economic value added: theory, evidence, A missing link. Review of Business, 22(1/2), 66-70.
  • Ricci, F., Scafarto, V., Celenza, D., & Gilvari, I. S. (2015). Intellectual Capital and Business Performance in Professional Football Clubs: Evidence From a Longitudinal Analysis. Journal of Modern Accounting and Auditing, 11(9), 450-465.
  • Shareef, F., & Davey, H. (2005). Accounting for intellectual capital: evidence from listed English football clubs. Journal of Applied Accounting Research, 7(3), 78-116.
  • Stewart, B. (2009). EVA momentum: the one ratio that tells the whole story. Journal of Applied Corporate Finance, 21(2), 74-86.
  • Stewart, T. A. (1997). Intellectual capital: The New Wealt of Organizations. New York: Double day/ Currency, 1-15.
  • Yaşar, N. N., Işık, M. ve Çalışır, F. (2015). Intellectual capital efficiency: the case of football clubs. In Procedia-Social and Behavioral Sciences, 207, 354-362.
Year 2020, Volume: 23 Issue: 2, 637 - 653, 30.11.2020
https://doi.org/10.29249/selcuksbmyd.770616

Abstract

References

  • Andriessen, D., & Stam, C. D. (2005, January). Intellectual capital of the European Union. In McOaster world congress on the management of intellectual capital and innovation (pp. 19-21).
  • Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management decision, 36(2), 63-76.
  • Cañibano, L., Garcia-Ayuso, M., & Sánchez, M. P. (1999). The value relevance and managerial implications of intangibles: A literature review. Proyecto Meritum, 4-57.
  • Chung H. K., & Stephen W. P. (1994). A simple approximation of Tobin Q. Financial Management, 23(3), 70-74.
  • Çetin A. (2005). Entelektüel sermaye ve ölçülmesi. Marmara İİBF Dergisi, 20(1), 359-378.
  • Tomé, E., Naidenova, I., & Oskolkova, M. (2014). Personal welfare and intellectual capital: the case of football coaches. Journal of Intellectual Capital, 15(1), 189-202.
  • Fletcher, H. D., & Smith, D. B. (2004). Managıng for value: developıng a performance measurement system ıntegratıng economıc value added and the balanced scorecard ın strategıc plannıng. Journal of Business Strategies, 21(1), 1-17.
  • Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Long range planning, 30(3), 413-426.
  • Gurel, S., Dagli Ekmekci, Y. ve Küçükkaplan, İ. (2012). Measuring intellectual capital for football clubs: evidence from turkish first division football league. Pamukkale Spor Bilimleri Dergisi, 4(1), 36-47.
  • Hacırüstemoğlu, R., Şakrak, M. ve Demir, V. (2002). Etkin performans ölçüm aracı (EVA)(Ekonomik Katma Değer-Ekonomik Kâr Yaklaşımı). Mali Çözüm Dergisi, (59), 1-9.
  • Horasan, E. (2013). Spor kulüplerinde entelektüel sermaye bileşeni olarak sporcuların değeri ve mali tablolara yansıtılması (Yayınlanmamış Doktora Tezi). Marmara Üniversitesi SBE, İstanbul.
  • Hunter, L. (2002). Intellectual capital: accumulation and appropriation, In Melbourne Institute working paper series, Vol. Melbourne Institute of Applied Economic and Social Research University of Melbourne, 22/02.
  • Perechuda, I. (2016). Market value, book value and intellectual capital value in case of football clubs listed on stock exchange. In Proceedings 8th International Scientific Conference Managing and Modelling of Financial Risks (Vol. 3, pp. 798–806). VŠB-TU of Ostrava, Faculty of Economics, Department of Finance.
  • Itami, H., & Roehl, T. W. (1991). Mobilizing invisible assets. Harvard University Press, Cambridge, MA, ABD.
  • Kamuoyu Aydınlatma Platformu (KAP), (2019, 21 Ağustos). Erişim adresi: https://www.kap.org.tr/tr/Sektorler
  • Koole, M., & de Roos, E. (2010, March). Strategic Asset-Base Valuation and Evaluation Framework With an Intellectual Capital Perspective. In The Proceedings of the 2nd European Conference on Intellectual Capital (p. 346), ISCTE - Lisbon University Institute, Lisbon
  • Lardo, A., Dumay, J., Trequattrini, R., & Russo, G. (2017). Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubs. Journal of Intellectual Capital, 18(1), 63-80.
  • Leitão, J., & Baptista, J. (2019). Intellectual capital assets and brand value of English football clubs. International Journal of Sport Management and Marketing, 19(1-2), 8-34.
  • Özevren, M. ve Yıldız, S. (2010). Entelektüel sermaye ölme yöntemleri ve kriterlerinin belirlenmesi üzerine bir araştırma. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 29(2), 275-289.
  • Dimitropoulos, P. E., & Koumanakos, E. (2015). Intellectual capital and profitability in European football clubs. International Journal of Accounting, Auditing and Performance Evaluation, 11(2), 202-220.
  • Ray, R. (2001). Economic value added: theory, evidence, A missing link. Review of Business, 22(1/2), 66-70.
  • Ricci, F., Scafarto, V., Celenza, D., & Gilvari, I. S. (2015). Intellectual Capital and Business Performance in Professional Football Clubs: Evidence From a Longitudinal Analysis. Journal of Modern Accounting and Auditing, 11(9), 450-465.
  • Shareef, F., & Davey, H. (2005). Accounting for intellectual capital: evidence from listed English football clubs. Journal of Applied Accounting Research, 7(3), 78-116.
  • Stewart, B. (2009). EVA momentum: the one ratio that tells the whole story. Journal of Applied Corporate Finance, 21(2), 74-86.
  • Stewart, T. A. (1997). Intellectual capital: The New Wealt of Organizations. New York: Double day/ Currency, 1-15.
  • Yaşar, N. N., Işık, M. ve Çalışır, F. (2015). Intellectual capital efficiency: the case of football clubs. In Procedia-Social and Behavioral Sciences, 207, 354-362.
There are 26 citations in total.

Details

Primary Language Turkish
Journal Section Original Research Articles
Authors

Ali Alagöz 0000-0002-7538-2213

Yasin Güler 0000-0003-1766-3313

Publication Date November 30, 2020
Submission Date July 16, 2020
Published in Issue Year 2020 Volume: 23 Issue: 2

Cite

APA Alagöz, A., & Güler, Y. (2020). Düzenleyici Kurumların Türk Spor Kulüplerinde Entelektüel Sermaye Oluşumuna Etkileri ve Bir Araştırma. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 23(2), 637-653. https://doi.org/10.29249/selcuksbmyd.770616

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