Knowledge Management of Intangible Actives in Service Companies

This paper proposes the design and implementation of a new Knowledge Management Model KMMA based on Knowledge-Management-Measurement-Action, which seeks to integrate three areas usually treated separately: 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 development of this research, first, the design of the KMMA model is realized, by means of the selection of base models and the characteristics of the life insurance industry and its environment. Then, a diagnostic method for the organization is designed considering strategic, learning and culture aspects, which allows deciding on the continuity of the implementation of the model, according to its internal and external situation with respect to the model KMMA. An integrative model for the management activities of knowledge and measurement of intellectual capital, oriented to strategy in a business context is developed. The model is implemented by defining the activities and descriptors supporting documents for their implementation. Once this research has been carried out and the objectives according to the proposed methodology are fulfilled, the conclusions are offered, detailing the contributions in the area of strategic knowledge management. © 2020 The Authors. Published by Elsevier B.V.