Intellectual Capital Control: A Model Applied to the Management of Knowledge Assets

Resumen

The knowledge management (KM) and intellectual capital (IC) have been topics of great relevance in academia and business. However, the literature suggests that there is a research gap that need to be better understood deriving from the difficulties encountered by researchers and companies in manage, measure and control the intangible assets. The purpose of this article is to propose a theoretical-conceptual model to support the development of a control system to IC and KM. Accordingly it is discussed the design of the management control system (MCS) and previous studies that supports the proposed model are analyzed. The study expands the understanding on the focal topic and helps to fill that research gap, showing that: (1) an adequate design of the MCS can contribute to the externalizing of part of the tacit knowledge, transforming it into explicit knowledge through acculturation of the members of the company; (2) the organizational culture helps to systematize and disseminate knowledge in the company; (3) the cultural control can help to integrate the knowledge, manage it and turn it into IC; and (4) the MCS can collaborate in the individual knowledge socialization process and in the collective knowledge institutionalization aiming to create value for companies.