Intellectual Capital and Knowledge Management
نویسنده
چکیده
Knowledge management (KM) and intellectual capital (IC) are not one and the same, and although some overlap is apparent, the relationship is far from trivial and requires exploration. Some intellectual capital such as brand is not knowledge, and some knowledge that cannot be transformed into value is not intellectual capital. This article illustrates the paradigm of IC and its measurement, focusing then on tensions in the relationship of KM and IC and their origins. Sullivan (2000) moves us toward the understanding of KM as value creation in all its aspects, vs. IC, or ICM (IC management), as value extraction (thus, measurement, accountability, explicability, etc.). He defines intellectual capital very briefly as “knowledge that can be converted into profit” (p. 192), implying that some quantification of the value of knowledge is required. Background
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