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Intellectual Capital and Financial Performance: Case of Travel Agents

Author

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  • Ayşegül Ciğer
  • Yunus Topsakal

Abstract

The increasing of intangible assets and intellectual capitals of firms has shown that traditional accounting systems are not able to calculate intangible assets and intellectual capital sufficiently. The travel agents as a service provider are one of the firms that have more intellectual capital and intangible assets than other firms. The research about the relationship between financial performance and intellectual capital that conducted for travel agents, however, is a limited extent. Thus, the aim of the study is to reveal the relationship between financial performance and intellectual capital in travel agents. For this aim, a questionnaire was conducted to travel agencies, and the relationship between financial performance and intellectual capital was revealed. It can be concluded that there are moderate and positive relationship between financial performance of travel agents and people capital, structural capital, relationship capital according to correlation analysis.

Suggested Citation

  • Ayşegül Ciğer & Yunus Topsakal, 2016. "Intellectual Capital and Financial Performance: Case of Travel Agents," Asian Journal of Social Sciences and Management Studies, Asian Online Journal Publishing Group, vol. 3(3), pages 182-190.
    • Handle: RePEc:aoj:ajssms:v:3:y:2016:i:3:p:182-190:id:486
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