Knowledge assets assessment strategies: organizational value, processes, approaches and evaluation architectures

Purpose – Companies coping with global business are called more and more to lead their transformation into intelligent organizations, i.e. organizations able to leverage their intellectual capital to achieve their business objectives and envision new development paths. This paper, assuming that the organizational intellectual capital corresponds to the knowledge assets attributed to a company, aims to discuss the organizational value, the processes, the approaches and the evaluation architectures of the knowledge asset assessment strategies.Design/methodology/approach – On the basis of a literature review, first the sub‐processes of the assessment are discussed, highlighting the main features of the assessment of knowledge assets as well as the twofold nature of the knowledge asset assessment, distinguishing between stock and flow perspective of the evaluation. Second, the managerial reasons at the basis of the implementation of measurement systems for disclosing organizational knowledge resources are dis...