All organisations are primarily interested in maintaining and increasing intellectual capital assets, and knowledge management represents only a manner of supporting the satisfaction of this interest and of laying stress on this type of assets. A mistaken conception, according to which at the level of a company there is a finite knowledge store that can be “managed”, reflects nothing but the fact that, at the beginning, many companies have overlooked the general aim of their business. The intangible part is immaterial, difficult to describe, quantify and measure. The intangible asset has and creates value and that is why the evaluation of intellectual property does not represent a simple activity. From a modern viewpoint, organisational learning does not consist only in obtaining new knowledge, but also considers its employment in carrying out the activities of the company, and so it contributes to the generation of new knowledge. The success of companies depends on the personnel’s ability to understand, manipulate and develop information. In case of epistemic economy, the improvement of the innovation capacity, the creation of value and wealth are based on the division of knowledge.
