Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation

Intellectual capital, intangible assets and knowledge creation are all concepts that are strongly linked to the phenomenon of knowledge management. Yet they have only been parallel to each other. This controversy between different approaches has also resulted in vague definitions of knowledge management. This paper will critically discuss the definitions of these concepts. The analysis shows that different concepts actually focus on different angles of the topic. Based on this, a model will be built that ties all of them into a unitary entity. At the same time, this model gives a reconfigured definition of the concept of knowledge management.