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

For general enquiries email
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Knowledge Management (ECKM) is available here.

For info on the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning (ICICKM), click here
Information about the European Conference on Intangibles and Intellectual Capital (ECIIC) is available here
Journal Issue
Volume 8 Issue 2, ECIC 2010 / Jul 2010  pp181‑266

Editor: Constantin Bratianu

Download PDF (free)

Intellectual Capital Development  pp181‑192

Eckhard Ammann

Look inside Download PDF (free)


An approach for intellectual capital development in an organisation is given. It is based on a new conception of knowledge and knowledge dynamics and raises the notion of knowledge conversions to the level of intellectual capital domains. Intellectual capital development can be modelled with this approach by means of general transformations between domains and between appropriate parts of these domains, which themselves are refined and modelled with general knowledge conversions. To attain this approach, a new conception of knowledge and knowledge dynamics is introduced. The knowledge conception is represented by a knowledge cube, a three‑dimensional model of knowledge with types, kinds and qualities. The type dimension addresses the internal‑external aspect of knowledge, seen from the perspective of the human being. The kind dimension distinguishes various knowledge kinds like propositional or procedural knowledge. Finally, in the quality dimension, several quality measures of knowledge are given. Built on this conception, knowledge dynamics is modelled with the help of general knowledge conversions between knowledge assets. A set of basic knowledge conversions is given in a way, such that more complex general conversions may be easily gained by building on this set. Through this conception, we gain a sound basis for knowledge management and development in an enterprise. Raising this knowledge development approach to the more strategic and resource‑oriented intellectual capital level in an organisation, general transformations between the three main intellectual capital domains (individual competence, internal and external structure) and between parts of them can be described. With their help a model for intellectual capital development is gained: In a top‑down approach, general transformations of intellectual capital are broken down to the notion of general knowledge conversions. This leads to development of the intellectual capital, i.e. to value creation in a company. To indicate the applicability of our approach, an example for the development of customer relations capital is given. 


Keywords: intellectual capital development, transformations of intellectual capital, intangible resources, value creation, conception of knowledge, knowledge conversions


Share |
A Critical Analysis of Nonakas Model of Knowledge Dynamics  pp193‑200

Constantin Bratianu

Look inside Download PDF (free)

Knowledge as Open Space  pp201‑208

Tiit Elenurm

Look inside Download PDF (free)

An IC‑based Conceptual Framework for Developing Organizational Decision Making Capability  pp209‑216

Christine van Winkelen, Jane McKenzie

Look inside Download PDF (free)

On the Importance of Managing Intangible Assets as Part of Corporate Strategy  pp217‑224

Annie Brooking

Look inside Download PDF (free)

Valuing Knowledge Assets in Renewable Energy SMEs: Some Early Evidence  pp225‑234

Maria Weir, Robert Huggins, Giovanni Schiuma, Antonio Lerro, Daniel Prokop

Look inside Download PDF (free)

Why Intellectual Capital Management Accreditation is a Tool for Organizational Development?  pp235‑244

Florinda Matos, Albino Lopes, Susana Rodrigues, Nuno Matos

Look inside Download PDF (free)

Analysing and Enhancing IC in Business Networks: Results from a Recent Study  pp245‑252

Kai Mertins, Markus Will, Cornelia Meyer

Look inside Download PDF (free)

What National Intellectual Capital Indices Can Tell About the Global Economic Crisis of 2007‑2009?  pp253‑266

Carol Yeh-Yun Lin, Leif Edvinsson

Look inside Download PDF (free)