Abstract
Purpose – Companies coping with global business are called more and more to lead their transformation into intelligent organisations, i.e. organisations able to leverage their intellectual capital to achieve their business objectives and envision new development paths. This paper, assuming that the organisational intellectual capital corresponds to the knowledge assets attributed to a company, discusses the organizational value, the processes, the approaches and the evaluation architectures of the knowledge asset assessment strategies.Design/methodology/approach – On the base of a literature review, first the sub-processes of the assessment are discussed, highlighting the main features of the assessment of knowledge assets as well as the twofold nature of the knowledge asset assessment, distinguishing between stock and flow perspective of the evaluation. Second, the managerial reasons at the basis of the implementation of measurement systems for disclosing organisational knowledge resources are discussed.
Finally, according to a distinction between the assessment approaches and the evaluation architectures, four main knowledge asset assessment strategies are defined.
Findings – Despite a number of models to assess intellectual capital have been proposed, they highlighted a need clarification of their strategic focus. With the aim to fill this gap, the main finding of the paper is to clarify relevant issues providing an organic, literature review-based and coherent framework about the knowledge assets assessment strategies.
Originality/value – The identification of these strategies not only contribute to advance the theory of knowledge asset assessment, but also provide insights to managers to better define and implement models and approaches for measuring organisational knowledge resources. Especially they support managers in choosing and arranging critical information for defining the most suitable decisions and actions concerning the effective management and development of company’s intellectual capital.
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