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

The Process of Creating Value With Intellectual Capital Practice as An Intangible Asset in Communities of Practice in The SME: An Empirical Case Study  pp73-83

Bjarne Christensen

© 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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In the realm of knowledge management, great emphasis has been put on intellectual capital (IC) as an important and, partially, intangible asset for achieving economic value and competitiveness. This has led to many attempts to measure the economic value of IC. These methods, however, are to some extent questionable and do not seem to be recognized in practice, scholars claim. This might be due to the intangible character of IC. Even though scholars have conducted studies on IC, more research on IC practice and the value creation process with IC is called for; especially in the context of a small to medium‑sized enterprise (SME). Based on an empirical and qualitative case study of an SME, the current paper explores the process of IC practice creation and how IC practice is related to value in tangible‑intangible dynamics in the SME. The current paper applies practice theorising and the community of practice (CoP) approach to propose how IC practice can create value by integrating intangible knowing about end consumers in the practice of producing tangible output. The empirical results illustrate how establishing communities of practice and fostering knowledge brokers facilitating meaning‑negotiating processes is crucial to developing IC practice as intangible assets in the SME, and the paper discusses how making the intangible knowing tangible may increase the value of intangibility in the process of creating IC value and IC practice.


Keywords: Intellectual capital, measurement, intangible assets, communities of practice, knowledge brokers, SME


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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

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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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