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Procedia Computer Science 162 (2019) 596–603
Procedia Computer Science 00 (2019) 000–000
www.elsevier.com/locate/procedia

7th International Conference on Information Technology and Quantitative Management

Procedia Computer Science 00 (2019) 000–000
(ITQM 2019) www.elsevier.com/locate/procedia

7thKnowledge Management
International Conference of Intangible
on Information Actives
Technology and in Service
Quantitative Management
Companies
(ITQM 2019)

Knowledge
Felisa M. Córdovaa,Management of bIntangible
*, Claudia A. Durán Actives
, Mauricio Pincheira a
in Service
, Fredi Palominosc,
Companies
Raquel Galindo d

a
Faculty of Engineering, University Finis Terrae, Av. Pedro de Valdivia 1509, Santiago 7501015, Chile
a,
Felisa M. Córdova
Department
b
*, Claudia
of Industry, Universidad Tecnológica Duránb, Mauricio
A. Metropolitana, Av. José PedroPincheira
a
Alessandri 1242,, Fredi
SantiagoPalominos
c
7800002, Chile ,
Departament of Matematics and Computer Science, University of Santiago
c
d of Chile, Santiago 9170124, Chile
Raquel Galindo
University Autónoma de Madrid, Km 15 Carretera Colmenar 2804, Spain
d

a
Faculty of Engineering, University Finis Terrae, Av. Pedro de Valdivia 1509, Santiago 7501015, Chile
Abstract
b
Department of Industry, Universidad Tecnológica Metropolitana, Av. José Pedro Alessandri 1242, Santiago 7800002, Chile
c
Departament of Matematics and Computer Science, University of Santiago of Chile, Santiago 9170124, Chile
This paper proposes the design d
and Autónoma
University implementation
de Madrid,ofKm
a new Knowledge
15 Carretera Management
Colmenar 2804, Spain Model KMMA based on
Knowledge-Management-Measurement-Action, which seeks to integrate three areas usually treated separately:
Abstract
knowledge management, measurement of intellectual capital and strategic actions. The life insurance industry as
an example of companies that are intensive in the use of intangible assets is selected for the study. For the
This paper proposes
development the designfirst,
of this research, andtheimplementation
design of the KMMAof a newmodel
Knowledge Management
is realized, by meansModel
of theKMMA
selectionbased
of baseon
Knowledge-Management-Measurement-Action,
models and the characteristics of the life insurance which seeksand
industry to integrate three areas
its environment. Then,usually treated method
a diagnostic separately:
for
knowledge management,
the organization is designedmeasurement
considering of strategic,
intellectual capital and strategic
learning actions.which
culture aspects, The life insurance
allows industry
deciding on theas
an example of companies that are intensive in the use of intangible assets is selected
continuity of the implementation of the model, according to its internal and external situation with respect to for the study. For the
development
model KMMA. of this
Anresearch,
integrativefirst,model
the design of the
for the KMMA model
management is realized,
activities by means ofand
of knowledge the measurement
selection of baseof
models and the characteristics of the life insurance industry and its environment. Then,
intellectual capital, oriented to strategy in a business context is developed. The model is implemented by a diagnostic method for
defining
the organization
the activities and is designed supporting
descriptors consideringdocuments
strategic, for
learning and culture aspects,
their implementation. Oncewhich allows has
this research deciding on the
been carried
continuity
out and theof the implementation
objectives according to ofthe
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model, according
methodologyto itsare
internal and the
fulfilled, external situation
conclusions arewith respect
offered, to the
detailing
model KMMA. in
the contributions Antheintegrative model knowledge
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intellectual capital, oriented to strategy in a business context is developed. The model is implemented by defining
© 2020
the
Keywords:TheKnowledge
Authors.
activities Published
and descriptors
Managementby Elsevier
Model;B.V.
supporting documents for their
Intangible Assets; implementation.
Intellectual Once this
Capital Measure; research
Strategic has been carried
Actions.
This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
out and the objectives according to the proposed methodology are fulfilled, the conclusions are offered, detailing
Peer-review under responsibility of the scientific committee of the 7th International Conference on Information Technology and
the contributions
Quantitative in the (ITQM
Management area of2019)
strategic knowledge management.
© 2019 The Authors. Published by Elsevier B.V.
Keywords:and/or
Selection Knowledge Management
peer-review Model; Intangible
under responsibility of theAssets; Intellectual
organizers of ITQMCapital
2019 Measure; Strategic Actions.

© 2019 The Authors. Published by Elsevier B.V.

Selection and/or peer-review under responsibility of the organizers of ITQM 2019

* Felisa M. Córdova Tel.: +56-02-23260268; Fax: +56-02-23260268.

E-mail address: felisa.cordova@gmail.com

* Felisa M. Córdova Tel.: +56-02-23260268; Fax: +56-02-23260268.

1877-0509 © 2020
E-mail Thefelisa.cordova@gmail.com
address: Authors. Published by Elsevier B.V.
This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-review under responsibility of the scientific committee of the 7th International Conference on Information Technology and
Quantitative Management (ITQM 2019)
10.1016/j.procs.2019.12.028
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Felisa M. Córdova et al./ Procedia Computer Science 00 (2019) 000–000

1. Introduction

Multinational service companies (MNC) represent a high percentage of international trade since the year 2008
[1]. The MNC, immersed in highly competitive markets, offer more and less differentiated products and services
to the consumers, with respect to the rest of the market participants [2]. In Chile, this type of business has
positioned itself as the most demanded, due to its high standards in the management of the internal labor climate,
and the effort to install trust and collaboration of its workers. This occurs in high-turnover scenarios, with a
growing penetration of multinational companies that need to improve their competitive advantages, and there is
an urgent need to assess and preserve intellectual capital in these organizations [3-4-5]. The assessment of
business management in purely financial variables inevitably leads to achieving short-term financial objectives
based on positive statements, limiting investment in growth opportunities. On the other hand, there is pressure
from senior executives to obtain short-term results, which are reflected in their performance indicators, forcing
them to sacrifice investments in new products, process improvement, human resources development and
information technology. Financial measures are insufficient to guide and evaluate an organization, it is necessary
to incorporate indicators that measure value creation, to articulate and communicate the business strategy and to
coordinate and align individual, organizational and multi-departmental initiatives, in order to achieve a common
goal [6-7].
Nowadays, the management of intangible assets is considered as the competitive advantage capable of giving
companies economic sustainability [8-9]. Other authors agree on the fact that the management of intangible assets,
led by knowledge management, are a livelihood resource of competitive advantages for companies [10-11-12].
In this sense, the MNC need to introduce in a global way innovative products and services, accompanied by
effective and agile processes [13-14]. This paper proposes a management of intangible assets methodology,
directed by the knowledge management, as a way to combat the escape of knowledge through disconnections,
and as sustenance of competitive advantage for multinational companies.

2. Management of Intangible Assets Methodology

2.1. Methodology proposed

The methodology proposed in this work define the required stages for knowledge management, measurement
of intellectual capital and strategic actions to follow. To meet this objective, a survey of the main models
associated with knowledge management was carried out [11-15] and the methods of measuring intellectual capital
were examined [4-9-15-16]. Following this, the main concepts related to strategic management were evaluated,
selecting the most appropriate model in each category [6]. Then, design a new diagnostic method for a service-
oriented organization. It is necessary for developing a new knowledge-based diagnostic model for the business
unit, considering the work proposed by Schreiber [17], developing improvements in the incorporation of external
variables and characteristics of the business, and the classification and analysis of the results, in order to
determine in the most objective way possible the scenario where the business unit is located at the time of
deciding to implement the KMMA Model (Knowledge-Management-Measurement-Action).

2.2. KMMA Model Design and Implementation

KMMA Model deals with the company, as an organization that has a defined strategy and activities and
processes that seek differentiation from the other competitors in the market. It incorporates in an integral way the
strategic variables of the organization, and proposes a new system of knowledge management, which jointly
considers the management and measurement, oriented by the business strategy. It generates scenarios for specific
actions that allow maintaining or changing the current situation of the company, as strategically desired. It is
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Felisa M. Córdova et al./ Procedia Computer Science 00 (2019) 000–000

considered the increase of intellectual capital, through the generation of mechanisms for action, capable of
changing or maintaining processes and/or activities, and in some cases the strategy of the Organization, for the
fulfilment of certain Strategic, tactical and operational objectives. First of all, it is necessary to classify the
Intellectual Capital aaccording to its residence:
• Resident in the people: in this group we find the human capital, exemplified as the competencies, learning,
experiences, etc., of the people in favour of the activities of the company.
• Resident in the company: in this group, it is the structural capital which lies in the explicit knowledge,
belonging to the company and available for use (brand fidelity, information bases, operational systems, etc.).
• Resident in the people and in the company: in this group we can find the relational capital, since inter-company
communications, without a doubt, are carried out by people, between people or between companies.
Second, the Projects of strategic actions must be defined. They are triggered from knowledge management
and classified according to their temporal horizon and strategic level:
• Medium and short term actions: carried out directly in the organization’s activities and processes, both
supportive and operational. Short-and medium-term actions range from a horizon of 0 days to 12 months.
• Long-term actions: actions that are carried out towards the strategy of the organization, as a change in what is
done or in what one wants to become. This type of action is of high impact on resources and involves putting
the core of the business at risk.

Finally, the implementation of KMMA Model is accomplished. For the fulfilment of this objective, the
activities for the implementation of the KMMA Model are proposed, starting from the necessary characteristics
of a model of management and measurement of the intellectual capital, designing each of the activities, offering
processes, supporting documents and consensus for their realization and formalization. Figure 1 shows the start-
up of the KMMA Model.

INTANGIBLE HUMAN CAPITAL ORGANIZATIONAL TECHNOLOGICAL RELATIONAL

CAPITAL CAPITAL CAPITAL CAPITAL

• Intangible • Actituds • Actituds • Actituds • Actituds

actives • Personal explicit • Personal explicit • Personal explicit • Personal explicit
• Knowledge knowledge knowledge knowledge Knowledge
flows • Personal • Personal • Personal • Personal
capabilities capabilities capabilities capabilities

BASIC PERSONAL ORGANIZATIONAL TECHNOLOGICAL Fig. 1. Start-up of the

RELATIONAL
DISTINCTIVES COMPETENCIES COMPETENCIES COMPETENCIES KMMA Model
COMPETENCIES
COMPETENCIES

Fig. 1. start-up of the KMMA Model.

3. Cognitive diagnostic method for the Organization

The cognitive diagnosis of the company and its environment consists of the following stages (Knowledge-
Management-Measurement-Action) and is represented by Figure 2.
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Start-up of
KMMA MODEL

MANAGEMENT
MEASUREMENT
Learning Aspects Define objectives and measures for
Strategic Aspects Team design
each perspective
Confirm strategy Define teams weighting Define goals for each objectives
Confirm goals Define personal Define objectives weighting
Define strategic weighting
objectives weighting

Culture Aspects ACTION

Identify learning Definition of variation levels
conditoners Definition of project size
Define and implement Design of project objectives
the Information System Design of knowledge activities
Design of communication activities
Design of Business Case
Designaction control

Fig. 2. Cognitive Diagnostic Method

3.1. Internal Description

It consists in the revision of the current situation of the company in terms of tacit and explicit variables and
knowledge, aiming at the recognition of the characteristics in each of these categories:
• Tacit/Implicit antecedents: corresponds to the state of the perceptions and adoptions of the company members,
in terms of organizational culture, strategy, knowledge processes, internal communication at different levels
and intellectual capital. It measures the level of socialization, and internalization through surveys that
demonstrate variables that reside in people. Descriptors are proposed for each subcategory, which will be the
basis for the development of the surveys.
• Knowledge: in this subcategory, it will be evidenced how relevant is knowledge to the people of the
Organization, measuring among other things, their perception when updating contents, the access they have
to these bases of knowledge, their appreciation on the Availability and use of information sources, etc. In
summary, the aim is to measure the level of perception in the use of intangible resources in the organization.
For this category, the descriptors with their corresponding observations are presented in Table 1.
Table 1. Knowledge factor in the organization

Factor: Knowledge. Descriptors Observations

Content relevance Perception of the level of relevance or importance of knowledge for the members of the
organization.
Level of perception of the updating speed of knowledge contents, if applicable.
Updating the content
Content Accessibility Level of perception of existing policies to access the content of knowledge, if applicable.
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Knowledge of the flow Appreciation of the flows involved in the use of knowledge.
Gap Level of difference between the desired knowledge and that which is possessed.
Availability Level of ease to gain access to the desired knowledge, if applicable.
Handling external sources Level of utilization of information from external sources.
Management of internal sources Level of utilization of information from internal sources.

• Communication: in the communication category, it is expected to raise the level of perception about the use
of communication tools in the Organization, both at internal level, between areas or business units and at
external level. Descriptors and the corresponding observations for this sub-category are presented in Table 2.

Table 2. Communication factor in the organization

Factor: Communication. Descriptors Observations

Utilization level Frequency level in the use of communication tools by the internal and external clients
available.
Perception of the scope level and arrival speed of the information flows oriented to the
Transmission level
internal and external communication.
Storage
Level of storage availability of information created from communication.
Content accessibility
Level of accessibility to content stored from communication, if applicable.
Effectiveness Perception of the effectiveness of existing communication tools in the organization.

• Culture: in this category it is expected to represent how the selected factors facilitate or hinder the
implementation of the knowledge model, related to the organizational culture, the behaviour of the
collaborators and the level of importance of these variables for the particular organization. Descriptors are
used because of their generative capacity of culture, by using the available resources and the creative capacity
of the employees, for example the descriptor of “influence”.
• Intellectual Capital: it is recognized as the flow variable of knowledge management. The project of
implementation of a knowledge model, has as its main management objective to increase the intellectual
capital. Thus, this concept is of vital importance for the diagnostic stage, where the level of perception will
indicate its importance, the level of closeness and the level of protection. This perception is a clear reflection
of the appreciation of intangible assets and the processes associated with them. Table 3 shows the main factors
of intellectual capital considered.
Table 3. Intellectual capital factor in the organization

Factor: Intellectual capital. Observations

Descriptors.
Importance Perception of the level of importance and scope attributed to intellectual capital within the
organization.
Integration level Perception of the level of ease with which socialization is carried out among the members of
the organization.
Team balance Level of stability of the Organization, in terms of the intellectual capital that it has, when facing
scenarios of labor rotation.
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Level of perception of protection towards intangible assets within the organization.

Protection
Clarity of concept Level of understanding of the field of knowledge management processes and intellectual capital
by the organization collaborators

• Resistance to change: a very important factor to detect as a possible barrier against the implementation of the
KMMA Model is the individual resistance to change, because this type of factor resides entirely in people,
and there must be special care in case of not applying an entirely satisfactory diagnosis test. It is important to
mention that one of the main symptoms of resistance to change is the refusal to share their knowledge with
the rest of the people. However, this phenomenon does not always happen consciously, being, among other
causes, the ignorance about the necessity of the information, or straightforwardly, a negative feeling to provide
it.
• Explicit background: within the internal description is the display of the explicit antecedents, or in other words
the antecedents of the company that are available to them, for their use or distribution. In this way, the survey
will show the current situation of the company in terms of processes explained with their respective
descriptions and characterizations, information associated with the operational and accounting management.
In the event that the company has any approximation or attempts to implement a knowledge management
model, it is advisable to mention the indicators, activities or processes that are explained from that project,
however in our case, we will work under the assumption that this is the first attempt on the part of the
organization to establish a model of these characteristics. The presentation of the explicit antecedents will
occur in the blocks shown in Table 4.

Table 4. Explicit background Submission Blocks

Block Description
Processes Presentation of the processes that are formalized by the company or the business unit,
showing: its description of activities, the owners and objectives of the process and the
business rules.
Statistical Information Presentation of the operational and accounting statistical information of the company or
target business unit, in order to study trends or eventual cases of risks or problems.
Reports Presentation of the reports commonly used by the company or target business unit, as well
as its description of realization and levels of automation and knowledge in its creation.

Projects carried out or in progress Presentation of the projects in progress and completed by the company or business unit,
aiming at the study of their size in terms of resources and the themes pointed out in their
executions.

Structure Presentation of the structure of the collaborators within the company or selected business
unit, in order to know their strategy of operation, responsibilities and number of
employees.

3.2. External Description

When managers have a look at the inside of the organization, it is the opportunity to gather information about
the variables that affect the company from the outside or its environment. For the work that is being developed,
a method is proposed for the identification of these variables, with the objective of not fixing them to a particular
reality of a company or a nation, in this way the variables that affect the organization from the outside will remain
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parametric, existing the possibility of redefining them according to each scenario and the reality being lived. A
PEST analysis (Political, Economic, Social, Technological) will be used, at the implementation of the model.

3.3. Analysis of results. Cognitive SWOT

An analysis of internal and external variables is performed by using the SWOT analysis tool. Thus, this
category identifies the aspects that could potentially affect the reality of the company, both internally and
externally, taking as a starting point the description of the initial situation previously done. Thus, having the
description of the internal and external situation of the organization or business unit, associated with the
implementation of the GMA knowledge model, having analysed the impact these variables may pose on the
implementation of the project, and having elaborated a map of the strategies necessary to confront each of the
factors to which the implementation is affected, a method is proposed to classify the strategies of the previous
point in two categories: a) Strategies that are inherently carried out for the knowledge project. Strategies
generated from the SWOT matrix, which are necessary to analyse or take advantage of from the depicted
scenarios, being their solution already considered in the implementation of the KMMA Project; and b) Strategies
not envisaged in the Knowledge Project: Strategies emerging from the SWOT matrix, which are necessary to
analyse or take advantage of from the depicted scenarios, but their solution is not considered in the
implementation of the Knowledge Project.The focus for the analysis of the results is shown in Table 5.

Table 5. Scenarios for the Projects (SO, ST, WO, WT)

Scenarios/Project Is in the project Is not in the project

Strengths-Opportunities (SO) Ok. will be done in Subject of a new
the project project.
Strengths-Threats ST) Ok. will be done in Define parallel
the project project. Use the
strengths of the
organization and
mitigate threats.
Weaknesses-Opportunities (WO) Ok. will be done in Define parallel
the project project to
overcome the
weaknesses of the
organization,
taking advantage
of the
opportunities.

Ok. will be done in A remedial plan

Weaknesses-Threats (WT) must be
the project
implemented
before continuing.

Conclusions and discussion

The analysis of internal and external variables identifies the aspects that could potentially affect the reality of
the company, taking as a starting point the description of the initial situation previously done. Having analysed
the impact that these variables may pose on the implementation of the project, and having elaborated a map of
the strategies necessary to confront each of the factors to which the implementation is affected, the strategies are
classified in two categories: strategies that are inherently carried out for the knowledge project which are
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Felisa M. Córdova et al./ Procedia Computer Science 00 (2019) 000–000

necessary to analyse or take advantage of from the depicted scenarios, being their solution already considered in
the implementation of the KMMA Project; and emerging strategies not envisaged in the Knowledge Projects,
which are necessary to analyse or take advantage of from the depicted scenarios, but their solution is not
considered in the implementation of the Knowledge Project. The analysis focuses on the second category,
because if there are weaknesses or threats, which have already been considered in the management model, they
will be addressed in due course according to the steps of implementation or development of the project. On the
contrary, there are strategies that must be implemented to overcome weaknesses or threats and which are not
being considered in the model, these should be taken into account for implementation, as a remedial plan prior
to the Project. Likewise, if there are strategies with the aim of taking advantage of the strengths or opportunities.
They should be evaluated in the same way, assessing their suitability for the project. In this study, all scenarios
that are considered in the KMMA Model project will have a green light, in the sense that no action prior to the
implementation of the model is necessary, since these strategies have already been evaluated. On the other hand,
those strategies that are not envisaged in the project, demand a differentiated treatment according to the nature
originating them. In the case of finding strategies in the scenario of strengths-opportunities, green light is
allocated, because if there are strengths and opportunities just emerging, the implementation of new projects or
research becomes a priority for the organization. This is the outstanding characteristic of the knowledge project:
clearing the way towards success, though not having yet a direct scope on desired factors.

Acknowledgements

This work was supported by Faculty of Engineering Universidad Finis Terrae, Universidad Tecnológica
Metropolitana, Universidad de Santiago de Chile and Universidad Autónoma de Madrid.

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