Purpose – This paper seeks to propose and discuss a knowledge management tool which has been designed to enable small to medium-sized enterprises (SMEs) to obtain information about the concentration of relevant knowledge with certain individuals respectively in certain departments....

Purpose – The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose of company succession in particular. Design/methodology/approach – To perform this study German...