Examining Postgraduate Theses Prepared in the Field of Intellectual Capital by Content Analysis Method

Abstract

Purpose – In accordance with the requirements of the information age, businesses have focused on customer relations, production processes, marketing strategies rather than material resources. According to the traditional understanding, while the value of the business is measured by the tangible and financial assets it has, today's employees, administrative units, structural processes, relations with customers have become important factors affecting the whole business. Intellectual capital, which is an important competitive advantage for businesses, has an important role in the future performance of the business. The aim of this study is to examine the postgraduate theses on intellectual capital, to determine the current situation and to offer suggestions for future studies. This study provides a perspective on current and future research issues related to the concept of intellectual capital. Design/methodology/approach – Content analysis method, which is one of the qualitative data analysis methods, is used in the study. The purpose of this analysis technique is to classify and interpret the data in terms of criteria/themes determined by the authors. The data of the study were obtained using the scanning model. Findings – A total of 201 theses from 1999 to 2021 were examined in terms of many criteria in the database of the National Thesis Center. It is seen that the studies in the field of intellectual capital intensified especially between the years 2017-2020 and in the field of business. According to the distribution of research methods used in the studies, it is seen that mostly quantitative research methods are used. In the quantitative research methods; it is seen that statistical methods are used more than other scientific methods and regression and correlation analysis are more preferred among the statistical methods used. When the studies on intellectual capital are examined in terms of sectoral application areas, it is seen that the researches are concentrated in the service and production sectors, where human and structural capital sub-components come to the fore. Discussion – The results of the study are similar to other studies in the literature on the concept of intellectual capital. It is understood that the study area of the concept of intellectual capital is in a structure that concerns more than one discipline, especially within the department of business administration. It has been determined that studies on the measurement and reporting of intellectual capital are more weighted. In the studies conducted in our country, no study has been found regarding the reporting of the concept of intellectual capital in annual reports. According to this, the annual reports of the companies traded in the capital market can be examined in terms of the content of the explanations regarding intellectual capital and its sub-components.