Batman Universitesi Yasam Bilimleri Dergisi
www.yasambilimleridergisi.com
Cilt 1, Sayı 1  Ocak-Haziran 2012  (ISSN: 2147-4877, E-ISSN: 2459-0614)
Suat Okay

NO Makale Adı
1356295338 The Relationship between Intellectual Capital and Accounting

In order that the businesses can maintain their activities and keep up with
change, investments oriented to people, to develop new products, to develop the
relationships and production processes should be carried out. These investments should
be directed to the intellectual capital. However, the traditional accounting system often
does not allow that these investments will be taken under record as assets and will be
reported and accounted; and it is generally preferred that the assets, which will provide
for the benefit in the future, will not be activated but will be written as period expenditure.
This situation causes that it will reflect the business reports, the intellectual elements
possessed and knowledge. As a result of this situation, the reports which do not reflect the
business values are found insufficient and insignificant by investors, credit institutions
and shareholders. The traditional financial reporting function sometimes becomes the
focus point of discussions in the present-day economic conditions. Long before the effect
of job performances changes on incomes and outgoings which are registered becomes
obvious, the changes may affect the value of a business. When the investments, which are
made for intangible assets, cause rapid and significant changes in job performance, this
value calculation procedures become much more complex.