The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Journal Article

Identifying Layers of Intellectual Capital by Analyzing Unique Contexts  pp84-98

Darin Freeburg

© Sep 2018 Volume 16 Issue 2, The Management of IC and Knowledge “in action”, Editor: Dr Maria Serena Chiucchi and Dr Susanne Durst, pp73 - 186

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This research analyzed the Intellectual Capital (IC) in churches, noting the contextually specific elements tied to unique definitions of success. It aimed to open up to questioning the traditional classifications of IC, while considering the importance of context. American churches were chosen to uncover unique layers and attributes of IC, as they represent a very different organization from those typically studied in IC research. The leadership teams of four churches engaged in 90‑minute focus groups, where they discussed success, assets, liabilities, and attempts to leverage value from assets. By approaching it qualitatively, and without prompting participants about the traditional definitions of IC, a more valid and natural discussion revealed unique assets not found in other contexts. Analysis validated the traditional three‑part classification of IC into human, relational, and structural assets, yet it showed unique subcategories not captured by previous research. It outlined unique relationships among asset classifications, and revealed areas of missed opportunity and leakage of assets. This adds to the growing list of possible specific IC assets that can be considered by other organizations, as well as ways to leverage these assets. Analysis also found that assets can easily become liabilities if not properly managed and maintained. This approach can be used in future research to uncover additional layers of IC that can be used by other organizations not previously aware of the existence or potential value of such assets.


Keywords: Intellectual Capital, Churches, Assets and Liabilities, Organizational Culture, Value Creation


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Journal Issue

Volume 16 Issue 2, The Management of IC and Knowledge “in action” / Sep 2018  pp73‑186

Editor: Dr Maria Serena Chiucchi, Dr Susanne Durst

View Contents Download PDF (free)


Special theme issue on The Management of IC and Knowledge “in action

‑bridging the gap between theory and practice

‑building bridges for different individuals interested in developing the field of IC/knowledge management

‑uniting different ways of thinking/mindsets to the benefit of IC/KM.

‑making room for dialogue on this matter.


Keywords: Intellectual capital, measurement, intangible assets, communities of practice, knowledge brokers, SME, Intellectual Capital, Churches, Assets and Liabilities, Organizational Culture, Value Creation, accountability, intellectual capital, spaces, logics, settings, corporate university, Knowledge Management, Small and Medium Enterprises (SMEs), Manufacturing, UK, Thailand, Tacit Knowledge, Knowledge Accumulation, Knowledge Transfer, Tacit Knowledge Capacity, Higher Education, Universities


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