GNOSIS, a Model to Measure the Intellectual Capital

Abstract

Any modern enterprise cannot escape from the necessity of keeping sustainable advantages in times of continuous changes. Today, the priority is to consider the intangible values, especially those related to management, capture, transferring and exploitation of knowledge. The search of a new value has revealed a new capital: The intellectual capital. The author proposes a theoretical model to measure the intellectual capital that starts at the continuous learning and becomes the next managerial development axe. Besides, she takes advantage of theoretical contributions already achieved in this field and adds a new capital — competence — which tributes to the excellence demanded by modern organizations.