In this conceptual paper, we suggest that knowledge flows constitute the antecedences of value creation by means of its communication component. Knowledge is increasingly being accepted as a source of value creation and a differentiator between firms. However, to a large extent, current...

This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take...