Bhatt (2001) sees
KM as “a process of knowledge creation, validation, presentation, distribution and application”
A more formal definition
of KM given by The American Productivity & Quality Center is “the strategies and processes of identifying, capturing, and leveraging knowledge” (Manasco, 1996). Meso and Smith (2000) proposed a socio-technical view of
OKMS, by treating OKMS as “a complex combination of technology infrastructure, organisational infrastructure, corporate culture, knowledge and people”. ============================
Frameworks are cognitive structures used to organize
our thinking about a particular domain of interest.
Growing out of this interest, various frameworks of
the knowledge organization have been advanced by researchers and practitioners.
share a view that sees knowledge as a key organizational
asset that enables action. However, they differ in emphases
(e.g., asset vs. action) and constructs.
As such, KM frameworks
are useful to academicians in framing research
and building theory, to practitioners in learning about
and executing KM, and to educators for organizing and
The notion of organizations that explicitly recognize
and cultivate knowledge as a key resource began to
gain prominence in the 1980s (Holsapple & Whinston,
1987; Paradice & Courtney, 1989). It was seen as being
on a par with the traditional organizational resources of
people, materials, and finances. Knowledge was seen as
pervading all functional areas of organizational management
from strategy to operations, from human resources
to technological systems, from economics and accounting
to finance and marketing. The processing of an
organization’s knowledge resources was seen as an important (or even indispensable) aspect of nearly all
AN INTANGIBLE ASSETS
FRAMEWORK OF KNOWLEDGE
Within the intangible assets (IA) framework, people are
the only true agents in business. All assets and structures, whether tangible or intangible, are seen as being
the result of human actions. The intangible assets of an
organization are those embedded in the competences of
its human resources and in its internal and external
structures of interactions among these people. Knowledge
organizations are those for which the greatest
value lies in intangible assets (Sveiby, 1997).
Knowledge and Intangible Assets
The IA framework regards knowledge as being the capacity
to take action. It is seen as tacit, action-oriented,
supported by rules, and constantly changing (Sveiby,
They are comprised of two components: the competences
of the organization’s personnel and the organizational
structures (internal and external) that allow them to
interact (Sveiby, 1997).
based on the IA view, is “the art of creating
value from intangible assets” (Sveiby, 1997, p. 1).
The IA focus in a knowledge
organization is on the key concepts of employee
competence, internal structure, and external structure.
They are defined as follows:
These are created by the
employees and are generally owned by the organization.
In the IA framework,
to manage the external structure is to manage
the flows of knowledge in customer and supplier
relationships (Sveiby, 1997).
Value is created through knowledge transfers and
conversions between and within these three elements. A
knowledge organization would not exist if not for their
personnel with competences in handling knowledge assets,
internal structure that allows them to collaborate, and
external structure that allow customers and suppliers to
support and enhance their knowledge bases. For a knowledge...