Hacia una conceptualización del conocimiento de la empresa: un análisis ontológico

Authors

  • Patricia Ordóñez de Pablos Universidad de Oviedo
  • José Parreño Fernández Universidad de Oviedo

Keywords:

competitive advantage, intellectual capital, ontological level, organizational knowledge

Abstract

Strategic Management literature recognises the importance of certain intangible resource to achieve a sustained competitive advantage for the firm. However, the own features of these intangible resources –idiosyncratic nature, causal ambiguity,social complexity, time compression diseconomies – make difficult to manage them.Furthermore there is a category of resources that are especially difficult to managedue to its complexity: the intellectual capital. It is a group of resources based on knowledge with strategic importance for the firm and that does not have legal protection. The aim of this paper is to provide an ontological analysis of organizational intangible resources that are not in the financial accounts of the firm and are not legally protected (that is, the intellectual capital). With this goal, the paper will analyze knowlegde stocks that exist in the organization at individual, group and organizational level respectively.

Author Biographies

Patricia Ordóñez de Pablos, Universidad de Oviedo

Departamento de Administración de Empresas y Contabilidad.

José Parreño Fernández, Universidad de Oviedo

Departamento de Administración de Empresas y Contabilidad.

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Published

2012-11-15

How to Cite

Ordóñez de Pablos, P., & Parreño Fernández, J. (2012). Hacia una conceptualización del conocimiento de la empresa: un análisis ontológico. Icade. Journal of the Faculty of Law at Universidad Pontificia Comillas, (72), 31–47. Retrieved from https://revistas.comillas.edu/index.php/revistaicade/article/view/404