Purpose – The paper seeks to develop a list of operational knowledge assets as antecedents to a validated common taxonomy of intangible strategic value drivers. Design/methodology/approach – Qualitative data from focus groups was collected to validate a theory‐based list. The list contains...

Purpose – The paper seeks to develop a business model that shows the impact of operational knowledge assets on intellectual capital (IC) components and business performance and use the model to show how knowledge assets can be prioritized in driving resource allocation decisions....