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The Knowledge Management strategic lever to develop and assess the intellectual capital of enterprises.

Abdelghani BACHAR1

University Hassan 1er, Faculty of Legal Sciences economic and social work of Settat. Morocco

Abstract:

The economy has changed. In a few years, a new component is imposed as a lever for growth of

economies: the intellectual capital. During the Thirty Glorious Years, economic success was essentially

based on the wealth of raw materials, on the volume of capital equipment which has each company.

This remains true, naturally. But less and less. In this new context the management of knowledge, is its

creation, protection, its dissemination and its renewal, has become a strategic lever for the assessment

and the development of the intellectual capitalwithin companies. From this observation, the objective

of this Article is to explain the concept of intellectual capital, including its important role in the

organization. As well as to understand the link between the management of knowledge and the

development of the intellectual capital.

Key words: Intellectual Capital, Knowledge Management (KM). Classification JEL: D83 - E22 - J24 - O34

Introduction :

The industrial model taylorien which has prevailed in master since the beginning of the century, sees

little by little replaced by a new model which reflects a new type of economy or business, called "based

on knowledge". The productivity factors are no longer only the physical capital and the labor force, but

also, and as a priority, the "knowledge capital", which materializes the know-how, the creative capacity

of a company, and which now guarantees its market value.

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Today we are in the era of the knowledge society, which assumes a synergy of knowledge: at the heart

of this synergy, the Knowledge Management. All organizations, be they public or private, must more

than ever to invest in the preservation and strengthening of their capital of knowledge and know-how.

The Knowledge Management is to structure and develop the intellectual capital of organizations. It is a

"approach which attempts to manager of the items as diverse as thoughts, ideas, intuitions, practices,

experiences issued by people in the exercise of their profession and of course also the documents, rules,

procedures, institutions, etc.".

Create the value today is based on the Intangible: The value of an electronic device will not (only) on the

materials of which it is composed, but on the knowledge to create.

The Knowledge Management, is its creation, its dissemination and its protection and its renewal, has

become a strategic lever for développeret Assess the intellectual capitalof enterprises. In effect, to face

the international competition and to the vagaries of the market The companies are invited today to

assess their intellectual capital while introducing effective management of their knowledge. But the

question which arises How can companies develop and assess their intellectual capital via the

establishment of an effective system of management of knowledge?

In order to respond to this question, we'll discuss in a first time the concept of knowledge management,

then the concept of intellectual capital, and finally the relationship between these two concepts, while

explaining the role of knowledge management in the development of the intellectual capitalwithin the

company.

I. Identification of the Knowledge Management (KM):

The Knowledge Management has long existed but in a non-formalised (discussions at work, forums, learning, documentation centers of the business, professional training). It is thanks to the progress made in computer science, during the second half of the twentieth century and in the 1980s, that the knowledge management has emerged as a result of several findings:

 The information acquired and accumulated by an organization is neither stored or transmitted correctly;

 The amount of information available to the members of an organization is too important for they can quickly find the relevant and useful information;

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1. Evolution of the KM:

The KM is often presented as a phenomenon of mode, but contrary to this idea, the mangement of knowledge has always existed. However, without going back to the origins of the fundamental concept of KM, it had to wait until the end of the years1950 for that appear the first work that we can attach to the current concept of KM. 2

As well, since the middle of the years 1990, the KM has invaded the professional trade fairs del computer and the circles of the mangement. 3

In order to describe the evolution of the concept of KM, Jean-Yves Prax, has introduced the concept of 3C,according to which the expectations in relation to the management of knowledge in the course of these deuxdécennies, have evolved, and this, passing by three generations: content, context and culture: 4

Figure 1: Evolution of the concept of KM 5 Content :

In a first time, the approaches KM of first generation have been focused mainly on the capitalization of knowledge clarified (procedures, rules, modesopératoires, etc.) in order to facilitate the reuse and thus gain in productivity.

These approaches, focused on the content and dominated by the technologies and the modélisationdes process, have led to the failure. In effect, it took time to realize that lesdonnées and documentary databases are that the media and that nothing remplacerafinalement the direct relationship with the person who has lived a situation.

Context :

The second generation of the KM, s is more oriented toward the creation, animation ETL optimization of human networks of knowledge. If one wants to motivate people àpartager their knowledge and know-how, there is place to take into account factors culturelset humans: trust, meaning, reciprocity, etc. and not only the tools or procedures. During this phase, there has been the emergence of communities of pratiqueset of collaborative platforms.

2

Goria, S., Knowledge Management et intelligence économique : deux notions aux passés proches et aux futurs complémentaires, 2005.

3

LHUILLIER, J.-N., Le mangement de l’information : des données aux connaissances et aux compétences, Paris, Hermese science publications, 2005, p19.

4

PRAX, J.-Y., - Le Manuel du Knowledge Management, Editions Dunod, 2007, p.45-47.

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Culture :

The third generation of the KM, attempts to address the KM as a permanent culture departage of knowledge within organizations. This implies that the KM would become natural and that learning is intense and the exchange of best practices are auquotidien without hierarchical formalism to all levels of the Organization. For this, Jean-Yves Prax quote: "There must be a shared culture for a culture of sharing" 6 .

2. The knowledge in all its states: 2.1 The concept of knowledge:

The knowledge can be considered as information understood, assimilated and used that allows to reach an action. It integrates into the personal system of representation and undergoes a series of interpretations related to general beliefs (paradigms), the professional milieu, to the point of view, to the intention, in the project of the individual, etc. The concept of knowledge is intimately linked to the concepts of knowledge and skill 7 .

The knowledge is also "a personal construction which constitutes the original thought of the man; it is based on a set of mental operations of modeling allowing men to understand the world and to act more safely on the basis of predictive models thus made available." 8

2.2 The Pyramid of the Knowledge:

According to the Knowledge Management Research Center, there is no consensus to provide a definition of the knowledge. Because of this, terms such as data, information and knowledge are often used as synonyms, but their nature allows to distinguish 9 .

The knowledge is often presented as one of the elements belonging to a hierarchy of concepts. The data could become a information, the information could be transformed into knowledge and knowledge could be applied to reach the stage of the jurisdiction. The articulation between these different concepts is presented by the pyramid following 10 :

6

BOUGHZALA, I., DUDEZERT, A., Vers le KM 2.0 : Quel mangement des connaissances imaginer pour faire face aux défis futurs, Paris, Vuibert, 2008, p185-186.

7

BRUNEAU, Jean-Maurice ; PUJOS, Jean-François, « Le management des connaissances dans l’entreprise : ressources humaines et système d’information », Paris, les éditions d’organisation, 1992.P19-32.

8Jean MICHEL, « le knowledge management entre effet de mode et (ré) invention de la roue.. », documentaliste

-science de l’information, volume 38, 2001, p.176-186.

9

SANTOSUS, M. et SURMACZ, J., « The ABCs of Knowledge Management », 2001, Knowledge Management Research Center danshttp://www.cio.com/

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Private/ Skills internal implementation

Knowledge Ownership

Public/External Information Direction

The data

Figure 2: Pyramid of knowledge

Given: it is a basic element that corresponds to an objective fact, discreet and crude which esthors context and which has no meaning in itself. The data stores and may be qualitative ouquantitative. For example: the amount of revenue realized .

Information: An information is a collection of subjective data organized etreliées between them for the purpose of issuing a message. For example: the decline in % desrecettes conducted during a given period .

Knowledge : it is a integrated information to the context to draw unenseignement. It reflects the ability to process information to give it meaning. Forexample: detection of the reasons for this decline of revenue .

Jurisdiction : the jurisdiction is the effective application of the knowledge to a situationdonnée. So, if we speak of competence, there Between in the field of the action. Forexample: taking the necessary measures to remedy this decline of revenue .

This representation in a pyramid of several hierarchical levels is very significant because it reflects a chronology of construction remontant of the field of knowledge 11 .

2.3 The two categories of knowledge of the business:

One distinguishes in the company two categories of knowledge: tacit knowledge and explicit knowledge.

The tacit knowledge: Those are the ones that we know without the awareness of the know. They are intangible, personal and specific to the context and this fact difficult to formalize and communicate them. They are acquired by the experience and in the time. These intrinsic knowledge to each of us that they are explicitables or not, constitute what can be called, in terms of management, the know-how of the Organization.

Explicit knowledge: this are those that was formalised and which are expressed in the form of

rule, procedures, records, etc. This form of tangible knowledge is the most accessible and it

11

PRAX, Jean-Yves, Op. cite, p61.

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returns to this that we can articulate and communicate. Explicit knowledge refers to the knowledge that is transmissible in a formal language and systemic. 12

3. Definition, Objectives and motivations of the KM: 3.1 Definition and objectives:

The concept of knowledge management has not yet a stable definition which of unanimity among the experts. It is often used to designate concepts distant from each other.As well, Jean Yves PRAX 13 Defines the management of knowledge or knowledge management (KM) as an approach and a process:

 "The KM is an approach that attempts to manager of the items also diversque thoughts, ideas, intuitions, practices, experiences issued by people inthe exercise of their profession;

 The KM is a process of creation, enrichment, decapitalisation and dissemination of knowledge which involves all the actors del organization, as consumers and producers;

 The KM assumes that knowledge is captured where it is created,shared by men and finally applied to a process del company.

For P. Bouvard and P. STORHAYE 14 , the management of knowledge" is (…) to create an optimal flow of knowledge, powered by all lesacteurs of the company."

As to Gilles BALMISSE, it defines the management of connaissancescomme being "the systematic use and organized contenusdans knowledge the company in the purpose of the help it to achieve its objectives. It aims to improve the performance of the company and enables to obtain a visiond all the skills and knowledge of the enterprise 15 .

The management of knowledge is not an end in itself but a means which would allow the company to act in several levers including:

 Improvement of the management of skills: the management of connaissancespermet to remedy the losses of the individual skills due to the departure (turnover and retirement) or the professional evolution experienced descollaborateurs and loss of collective skills due to ladivision of labor, remoteness, the dispersion of teams projects, lesréorganisations, mergers, etc.

 Improvement of the productivity: by improving the productivity, we aims at the reduction of the duration of the treatment of the tasks and the acceleration of the process of making the decision. These results can be obtained by acting on the responsiveness and efficiency of

12

NONAKA, I., TAKEUCHI, H., La connaissance créatrice : La dynamique de l’entreprise apprenante, Bruxelles, Editions De Boeck, 2006, p78-81.

13

PRAX, Jean Yves. Le Guide du knowledge management, Paris : Dunod, 2000, p. 17.

14

BOUVARD P. & STORHAYE P. Knowledge management: vade mecum. Paris : éditions EMS, 2002, p. 20

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companies. The reactivity is manifested by a capability to react to the movements of the market and even to anticipate these movements (pro-activity). As to the effectiveness is the ability to reduce time lost to "reinvent the wheel" and to avoid the duplication of tasks. The capitalization is the tool used by the knowledge management for achieving this objective.

 Improvement of the decision-making process: the management of knowledge helps to improve this process by allowing to obtain the relevant information and improving the reuse of knowledge.

 Promotion of the innovation: Innovation is based among other things on the knowledge of best practices. The collection and the understanding of "best practices" are tools that promote innovation 16 .

3.2 motivations of the KM:

The establishment of a draft KM could be motivated by several factors affecting the management of knowledge at the level of the organizations.

Generally, there are four types of draft KM declined as follows: 17

Strengthen the culture of sharing : it is manager all flows of connaissancestacites or explicit, individual or collective, in using the tools of communication and collaborative work (GOL, groupware, etc.) and by putting in the value of the work in team, the animation in networks, good practices, etc;

Ensure the transmission of know-how : this typology is centered on the valorization andthe transmission of knowledge and key skills through mechanisms such as: tutoring, companionship, continuous training, etc.

Renew its core business : This mode is based on an approach of conduct dechangement and transformation of the vision and the Normative habits related to the activitéprincipale of the Organization by making call to the economic intelligence, to the acquisition new skills, to the conclusion of new partnerships, etc.

Valuing intellectual capital: through the evaluation of its intellectual capital, the organization expresses its willingness to enhance and to include in its balance sheet, thus giving strong signals to shareholders and to the market.

II. The concept of the " intellectual capital ":

Concept emerged from the economy, intellectual capitalis distinguished from hardware elements such

as natural resources and the earth and all the elements of physical production (factories, machines ...)

considered previously the key factor of performance and success.

16

BALMISSE G., Op. cite, pp. 28-30.

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The intellectual capitalwins a importance in the knowledge economy of today and plays a crucial role in innovation, productivity growth as well as in the performance and competitiveness of organizations.

Origin of the concept of intellectual capital:

The concept of intellectual capital used to qualify the stock of knowledge in the productive organizations, the date of the beginning of the 1990s, it is born of the need to conceptualize the "hidden value" of the undertaking anything that allows him to create value and that we cannot detect to the reading of its balance sheet.

The intellectual capitalis a factor that influences the value and the avantage compétitif a business. As well, a modern business derives its pouvoir économique and its power more of his intellectual capacity and sesservices that of its tangible assets. Edvinsson & Malone present the qualitative aspect and intangible heritage as a vital source of value, performance improvement and competitiveness of businesses.

The emergence of capital the intangible is translated into the company by:

 A growth in activities of standby. In effect, the undertaking must be listening to the outside and in preparation for the future by detecting the better and the more quickly the expectations of its customers. It must seek to meet before and better than the competition, and even anticipate their wishes through innovation.

 A development of short circuits of information: To be able to décideret act more quickly.

 A development of the skills of the staff: the company must have a good training and motivation of its staff to better serve the client.

1. Definition of intellectual capital:

The concept of intellectual capital is not a concept which is self-evident. We note demultiples procrastination around it which are presented below.

The intellectual capitalof a business is unique and he is absolutely clean: the nature of the elements on which a company can play depends upon a number of factors that differs from one company to another. Accordingly, a company will include in its definition a factor that another company deviate. The intellectual capitaldepends entirely on the context in which the activities of the company.

The definition of the concept is thus appeal to many terms such as intangible heritage, intangible intellectual or that like Pierrat 18 We will consider as synonyms. This concept is at the confluence of several currents of research (in economics, sociology, management,…). The intellectual capitalrefers to the ability of an organization to create value from SN stock of knowledge 19 .

18Pierrat C., Immatériel et comptabilité, in Encyclopédie de comptabilité, contrôle de gestion et audit, Economica,

Paris, 913-920,2009.

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According to the ICM Gathering: "The intellectual capital is a knowledge which can be converted into profit." It is therefore a tacit knowledge residing among individuals and explicit knowledge codified in documents and according to the process well determined.

The intellectual capitalfor Annie Brooking is "the term given to the combination of assets intangiblesdu market, intellectual property, the assets related to the êtrehumain and to the infrastructure of the Organization and which aidel enterprise to function".

For Bontis" the intellectual capitalis elusive, but at the moment that we discover andthat it operates, it can provide to the Organization a new basedes resources with which it can compete and win"

Roos defines the immatérielcomme capital one which contains all processes and assets which are pasnormalement seen in the balance of the company and all actifsintangibles concerning the trades, patents or trademarks.It also includes the sum of knowledge of the members of the organization as well as the translation of these knowledge. "

According to Stewart " intellectual capital is the intellectual material, knowledge, information,intellectual property, experience that can be used to create the wealth…".

The definition more widely recognized of the intellectual capital comes from two Swedish authors: Edvinsson and Malone that define the intellectual capital as "the detention of a knowledge, of a concrete experience, a technology organization, relations with customers and professional skills which confer to Skandia a competitive advantage on the market " 20 .

More recently, Frustec and Marois explain that the intellectual capital can be defined by a simple sentence: "It is of all the wealth of the company which does not read in the Financial Statements" 21 . In the company there has stocks of wealth liquids (the current assets), the stocks of solid wealth (the capital) and there is the intellectual capitalwhich is the stock gaseous.

According to these definitions, we conclude the following definition: "The intellectual capitalis elusive, it has the knowledge and the knowledge in the enterprise. It is the combination of the intangible resources,of intangible assets, individual skills and technologies that help the company to create wealth, to operate, and have a competitive advantage on the market."

We note that, in this perspective, the intangible factors are far from being limited to knowledge, the knowledge or the information. The intangible factors include everything that induces the preferences, the decisions of men in the private framework and professional, and therefore confer value to the products and services, the effectiveness of organizations.

Ensebasant on these definitions, we étayerons The différentescomposantes of Intellectual capital.

20

L. Edvinsson et M. Malone : « Le capital immatériel de l’entreprise : Identification, Mesure, Management » Ed. Maxima, Paris – 1999, p. 68.

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Taxonomy of the intellectual capital:

Has Default to define precisely this that covers the concept of intangible heritage, some authors have chosen to establish taxonomies of intellectual capital. The profusion of classifications perhaps explained by the difficulty of giving a precise and exhaustive definition of the concept.

Sveiby distributes the intellectual capitalbetween:

 External structure: includes the marks, the clients and the relations with them.

 Internal structure: includes the organization, manuals, the structures (R&D, software, etc.), employees or individual competence.

Edvinsson& Malone, have led to a binary typology that distinguishes intellectual lecapital "thinking", of the intellectual capital" non-thinking", that is-to-direle human capital of the structural capital.

The classification of the Proyecto Meritum, distinguishes the three components to savoirle human capital, structural capital and relational capital.

Brooking, presents the structural capital in the form of infrastructure and intellectual depropriété. In effect, it decomposes the CI as follows:

 The assets centerd on the human being (CH): qualifications, skills, expertise empowered to solve the problems, style of leadeurship.

 Infrastructure (CS): all processes, technologies, and methodologies that help the company to operate.

 Intellectual property (CS): patents, know-how…

 The assets in the market (CC): trademarks, customers, loyalty of customers, channel of distribution…

Roos J., adds the importance of culture in the intellectual capitalwhich seprésente as follows:

 Human capital: competence, attitude, intellectual ability…

 Organizational capital: innovation, process, intellectual property and culture;  Revolving capital: new patents and training efforts…

 Relational Capital: relations which include internal and external stakeholders.

Stewart, decomposes the CI as follows:

1. Human capital: Employees are the most important assets of the organization;

2. Structural capital: knowledge in the form of technology information, intellectual property (patents, plans…)

3. Customer capital: information of the market used to attract and keep customers.

Bontis, by against excludes the intellectual property of the ci because it represents actifsprotégés and having a legal definition to the contrary of CI.

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 Human capital: the individual level of knowledge that each individual has.

 Structural capital: assets non human, organizational capacity used to achieve the requirements of the market.

 Relational Capital: The customer capital represents only a part of the organizational relationships.

Thus, we can say that the distinction between the three forms of capital immatérielsemble make the object of a consensus between several authors, i.e. a capitalhumain CH, a structural capital CS and a customer capital CC or relational. Maisil still remains the decomposition of each capital which differs from one author to another.

The intellectual capital is therefore present in three dimensions of the company - oudans one or the other of these three dimensions - its staff, its structures and sesclients. Thus it can be schematized as follows:

 The human capital includes the whole of the TK is tacit and routines brought by the brains of men within the organization.

 The Structural capital is the set of elements of heritage detached from the human factor. It includes the external relations with suppliers, customers, partners, local communities, the administration, the shareholders, …

 The organization of the company, its structure, its culture, its procedures for development and renewal (R and D…)

III. The role of knowledge management in the development of the intellectual capital:

The knowledge management integrates in a new strategy focusing on the sharing of knowledge and the development of the capital intellectueldes organizations. It is a set of processes of recovery of the activity and the competence of the Organization. It builds on the circulationet the capitalization of knowledge generated by the use of information technologies.

The KM is to structure and develop the intellectual capital organizations. It is an evolving set of technologies and methods quipermet to build and share (pool) knowledge specifications,know-how and skills of organizations.

1. The role of knowledge management in the development of human capital :

The human capital is at the heart of the phenomenon of accumulation and exploitation of intangible resources. Indeed, it is through the men and women of an organization that a strategy can be effectively implemented. 22

1.1 The creation of new knowledge for the improvement of the innovation process:

Peter Drucker notes that the management of knowledge is at the heart of the way in which the existing knowledge can be better applied to produce new knowledge. 23

22

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Campbell shows that there is a correlation between the tacit knowledge / explicit and the innovation process. "C reate New dominant conceptions avecsuccès depends significantly on the discovery of new tacit knowledge, and puisde the transform in explicit form so that the team of innovation can discuss,the Define and apply it in his work " 24 .

Also, Villavicencio he said that "innovation is the result of the creative action of actors in mid organized, that is to say that it is the collective implementation of the knowledge and skills of the actors to improve or create new products and manufacturing processes " 25 . However, Leonard and Sensiper noted that "

it is more easy to stimulate, combine and communicate the explicit dimension of knowledge and tacit, ilexiste in numerous situations in which the tacit knowledge can or will not be fully convertible into explicit knowledge " 26 .

We will retain from this definition that the tacit knowledge plays a more important role in the innovation process that explicit laconnaissance and can also play a role in the effect of lever to the organizations giving a particular priority to innovation. To share the character difficult to imitate, copy or redraw this tacit knowledge, it is certain that the latter provides a competitive advantage.

Here we emphasize the importance of the involvement of the individuals. These remain at the heart of the tacit knowledge. Eneffet, the interaction will allow the exchange and the creation of new knowledge. This can lead to the improvement of the innovation process, product…

Starting from the principle that the creation of knowledge is linked to the various possible interactions between tacit and explicit knowledge, Nonaka and Takeuchi have identified four modes of transfer (SECI): socialisation, externalisation, combination, internalization. The diagram below shows these four modes of knowledge conversion 27 :

Figure 3: Conversion Modes of Knowledge

23

Drucker, P.F. (1996), The executive in action: managing for results, Innovation and entrepreneurship, the effective executive, HarperCollins, 192 pages.

24

Miller, W.L. et Morris, L. (1999), Fourth Generation R&D: Managing Knowledge, Technology, and innovation, John Wiley & Sons, New York, 337, P.330.

25

Tanguy, C. et Villavicencio, D. (2000), Apprentissage et innovation dans l’entreprise,Une approche socio-économique des connaissances, Eres, Aix en Provence, 2000 P.72.

26

Leonard, D. et Sensiper, S., Wellsprings of knowledge: building and sustaining thesource of innovation, California Management Review, Vol. 40, n°3, 1998 P.125.

27

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These four modes are explained as follows 28 :

Socialization (tacit to tacit) : socialization is the process of sharing of experiences for which onutilise of tacit knowledge to create new tacit knowledge. Laconnaissance is transmitted by the observation, imitation, learning and sharing on lelieu of work. In this type of exchange, it is thus to locate the expertise and then lapartager taking into consideration the fact that the acquisition of tacit knowledge shall not s operate without passing by the practice and learning manual.

Externalizing (also called outsourcing or decipherment) tacit ( toward explicit) : The externalisation lets go of tacit knowledge auxconnaissances explicit, and this in the form of explicit concepts such as: metaphors, analogies, hypotheses or models. This formalization requires an effort of structurationdes explained knowledge to make them comprehensible to all actors etéviter the loss of substance during the formalization

Combination (also called association) ( explicit to explicit) : The combination allows to increase its explicit knowledge enpuisant in knowledge (they also explicit) of different interlocutors. It is,in other words, to create explicit knowledge from the assembly, del scheduling and the restructuring of the information acquired in the différentscanaux of communication of the business.

Internalization (also called internalization) explicit ( toward tacit) : the internalization of knowledge is the culmination of the previous processes. In effect, it is the process by which we arrive to assimilate, to learn and to integrate the various explicit knowledge available within the organization by putting them into practice ( learning by doing). This step is the most important, because it is at this time that employees integrate in their way of working with the knowledge that they have acquired.

1.2 The management of skills :

The management of knowledge requires a resource capital to mobilize to know the human resources, in other words the tasks of the men, their knowledge, their experiences. Human resources are at the heart of the phenomenon of accumulation and exploitation of intangible resources, indeed, it is through the men and women of a organisationqu a strategy can be effectively implemented.

Each is henceforth to think that this last constitutes the wealth of the company.Thus, each, within the organization, is concerned by the implementation of the knowledge management and can apply the knowledge management at its own business.

28

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Figure 4: The management skills

The management of knowledge may not have meaning only if it is related to a genuine (ingenieering skills) and the latter is not only àconstruire a clear vision of the individual and collective skills identified by the company has need today to run properly its trades, but ausside build a plan for the evolution of these skills for the company which possèdecelles will be needed tomorrow.

The Challenge of Knowledge Management is to transform the individual knowledge to the collective knowledge, the intellectual capacity of the group being largest than that of individuals taken in isolation and to be effective, the entreprisedoit follow the value chains of the information and the construction that we vaessayer to describe.

2. The role of knowledge management in the development of the organizational capital:

2.1 The impact on the functioning and the structure of the Organization:

The organization is one of the pillars in the approach of KM. During unprojet KM This approach always involves organizational changes 29 : hierarchical despyramides leave room to networked operations quitransforment deeply the legitimacies, responsibilities and relationships within del enterprise, which involves a shift of a pyramidal structure where knowledge estexclusivement held by the leaders to structures where all individusparticipent to decisions by the pooling of knowledge. Another change, or another form of organization, can apparaitreau level of companies by following the practice of KM: it is the "Communities of Practice"

The community of practice constitutes a type of community of knowledge.To understand the term "community of practice", it is prior decomprendre The term "community to know". A community of knowledge, or community of knowledge or communautéintensive in knowledge or cognitive community, can define "commeun informal group which must be well distinguished from formal entities such as functional lesgroupes or teams projects.

According to E. Wenger, Communities of Practice are a grouping informeld individuals with a common field of specialization specific and a passion for collective project 30 , they are characterized by the three following dimensions:the mutual commitment, a joint undertaking, a shared directory. 31

2.2 The impact on intellectual property 32 :

The management of intellectual property is an integral part of the management of the knowledge. The management is not only to protect its innovations in the applicant of patents, even if it is a central element. It must also ensure a preventive management, i.e. to check in each time that the areas of research and innovation that one aims are free. In addition, the implementation of law is the

29

Guilles BALMISSE, Op. cite., p.16.

30

Etienne C. WENGER et William M. SNYDER, « des communauté de pratique », collection Harvard Business Review sur le management du savoir en pratique, éd d’organisation, Paris 2003, p.93.

31

Guilles BALMISSE, op.cit, p.18.

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responsibility of the owner, which must therefore develop the capacity for monitoring on its markets to identify fakes.

But the requirements related to intellectual property can enter into conflict with those resulting from the necessary opening up of the business of its connection on the networks and sources of knowledge that are on the outside. This opening requires absorption capacities, of the capabilities of the technology watch. According to the sector to which the company belongs, these strategies of opening will follow different logics. In the sectors based on the science, this connection to the networks is vital: researchers in universities. This requirement can go up to the establishment of organization very open, oriented toward my cooperation science-industry.

The company is therefore in the obligation to achieve arbitrations and compromise between opening and closing of its knowledge. Whatever the form of arbitration, my codification Central appears. Codification within the company to store the knowledge, but also within the company to report the skills and attract scientific partners.

One of the keys to good management of the knowledge is the ability of attention. The timeliness of the production process and codification of the new knowledge and the low costs etdécroissants of the codified knowledge reveal for the company the problem of the intention. In an economy based on knowledge, is the attention and not the More information which becomes the scarce resource. Filtering and selection of the information become important functions. In the face of the mass of the information in an economy which dematerialises A growing way, the location of the relevant information is a crucial issue for the company.

2.3 The impact on the technology:

The technology is the first "facilitator" of a Knowledge Management Effective. It may nevertheless constitute simultaneously the biggest obstacle if it is not used correctly. Indeed, the implementation of a knowledge management system requires the heavy investment in technology and the establishment of the infrastructure of the information and of the communication (computers and software, information systems, networks and databases), in order to facilitate the process of coding and the organization of knowledge in databases can be consulted and used by the members of the Organization.

The recent development of the global Internet, e-business and intranet networks has created an unprecedented opportunity for the individuals from around the world can communicate and exchange of knowledge instantly. The base on which the project of a Knowledge Modern Management is based is the technology. The technology is the link between the men and the processes so that they can enhance the knowledge of the Organization.

2.4 The impact on the culture of the Organization:

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there is a benefit for both the organization and the individual to participate in the process of sharing knowledge.

The Knowledge Management is directly linked to the ability of an organization to use in an effective manner its knowledge resources. A lot of companies have large quantities of raw data and of operational experiences such as databases, email, computer documents, reports, and lecerveau of its employees. Unfortunately, access to these resources and transform them into usable media is not always easy. Often the data storage systems are transformed into cemeteries of data unusable; these storage systems do not allow moreover not to store the tacit knowledge.

Creating a "culture KM", what some call the "KM attitude", is a key factor for the success of an approach to knowledge management. "It is estimated that 50%, or even 70%, the proportion of time that we must allocate to the change of culture in the company on the whole of a project KM" 33 . Since the emergence of knowledge management, a new movement within the organization appears: It is the movement of "the culture of sharing" which has become essential to create a ground conducive to KM.

3. The impact on the Relational Capital:

The English acronym CRM (Custumer Relationship Management) is more employee that French satraduction of RCMP and the Francophone authors have adopted the use of the acronymeanglais.a natural ability of the essential man is his faculty of communication and developer of relations through the multiple levels of the language. The emergence desmoyens of digital communication allows you to store and analyze large likely levels of information on these exchanges. The management of this activity has become necessary parl employment of tools to ensure the effectiveness, sustainability, as well as the analysis. Use cesoutils is to manage the relationship-client.

The management of the customer relationship is to know target, attract, and retain good customers. It represents a decisive factor in the success of the company and requires mieuxcomprendre clients to adapt and customize the products or services that leurssont proposed. The different services of the establishment will need to collaborate across lepartage information concerning any interaction with the customer.The image often used to illustrate this concept is that of the relationship between a petitcommerçant and its customers: the loyalty of its customers is often rewarded, because lecommerçant knows their expectations and is able to respond, and even to anticipate.

In the area of customer relationship, issues related to knowledge management are important. One is located at the level of the performance of the company linked to the motivation of the staff. More an agent of clientele will have knowledge, both on the products and services of its business that on its clients, the more he will be imbued with a sense of security which he will be profitable vis-a-vis the client. The phenomenon of mass retirement during the next few years is typically a case of school. "The departure of a certain population who holds a great knowledge accumulated over the years represents a case of figure in which the KM must be able to limit the "damage". The sharing of knowledge should enable undertakings to reduce, as much as possible, the leakage of these brains. All the more so as the people who are in the end of the career are very often enthusiastic to want to share their knowledge".

33

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Conclusion:

The advent of the knowledge society is the bearer of a new look on the management of enterprises and public bodies. Aware that the knowledge is the pillar of development and convinced of the need to seize the opportunities of efficiency offered by the knowledge economy, all businesses are called today to integrate into the knowledge economy by the recovery and the development of their intellectual capital.

More and more, the knowledge and competence are key resources determining the performance of organizations.Indeed, the management of knowledge, be it suffered or desired, is now a necessity for any organization that wants to be perennial. It will allow to take more quickly the best decisions, without repetition of past errors, through the optimal use of the information already available and by the reuse of best practices.

In this context all businesses are called today to integrate into the knowledge economy to assess and develop their intellectual capital. This requires the establishment of a cross-cutting project of knowledge management affecting all the functions of the company…, and which is for the purpose of conservation, the transmission and the development of knowledge. It is a genuine process of valorisation of the knowledge involving all actors of the Organization, all for the purpose of facilitating decision-making.

The knowledge management is therefore the door open on the intellectual capital of the company, according to Jean- François Ballay, one of the pioneers in France of the management of the knowledge, the KM participates in the change of attitudes and the development of the economy of the knowledge, it is an indicator of the state of health of the business. If it follows a logic of accounting and finance, is slashed the enterprise of a primordial wealth: "The human capital- the intelligence, creativity, knowledge"

In other words, it is going to determine who does what, who knows what, who has already done what and how do what. It is also refocus efforts around the intellectual capital as fundamental resource, and make sure to identify, develop, preserve and enrich each of its components. It should forget not more than the KM puts at the center of its concerns the man, because he is the only one who is the holder of the knowledge and who has the ability to transform information into knowledge.

As well, the KM is not only a question of implementation of technological solutions. Technology plays a role of "facilitator", putting at the disposal of the individuals the tools of communication and collaboration. It is not also a question of capitalization of knowledge, but tracking of people, by their expertise held and their topic of interest, which makes the KM a determining factor and indispensable for the evaluation and development of intellectual capitalin the contemporary economy.

Bibliography:

 BALLAY J. F., Tous managers du savoir : la seule ressource qui prend de la valeur en partageant, Paris, Editions d'Organisations, 2002.

 BALMISSE Guilles, « guide des outils du knowledge management », éd Vuibert, paris, 2006.  BEYOU, Claire, - Manager les connaissances, Editions liaisons, 2003.

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 BOUNFOUR Ahmed, « le management des ressources immatérielle : maitriser les nouveaux leviers de l’avantage compétitif », éd Dunod, Paris 1998.

 BRUNEAU, Jean-Maurice ; PUJOS, Jean-François, « Le management des connaissances dans l’entreprise : ressources humaines et système d’information », Paris, les éditions d’organisation, 1992.

 BUCK, J.-Y., Le management des connaissances et des compétences en pratique, Paris, Editions d’Organisation, 2003.

 DEING, R., CORBY, O., GANDON, F., GIBOIN, A., GOLEBIOWSKA, J., MATTA, N., RIBIERE, M., -Knowledge Management : Méthodes et outils pour la gestion des connaissances, Paris, Dunod, 2005.

 DONNADIEU, G., - Le mangement des connaissances : mythe ou réalité.

 DRUCKER, P.F., The executive in action: managing for results, Innovation andentrepreneurship, the effective executive, HarperCollins, 1996.

 EDVINSSON L. et MALONE M.: « Le capital immatériel de l’entreprise : Identification, Mesure, Management » Ed. Maxima, Paris – 1999, p. 68.

 ETIENNE C. WENGER et M. SNYDER William, « des communauté de pratique », collection Harvard Business Review sur le management du savoir en pratique, éd d’organisation, Paris 2003.

 FRUSTEC Alan et MAROIS Bernard, « Valoriser le capital immatériel de l’entreprise », Éditions d’Organisation, p.13.

 GORIA, S., Knowledge Management et intelligence économique : deux notions aux passés proches et aux futurs complémentaires, 2005.

 LEONARD, D. et SENSIPER, S., Wellsprings of knowledge: building and sustaining the source of innovation, California Management Review, Vol. 40, n°3,1998.

 LHUILLIER, J.-N., Le mangement de l’information : des données aux connaissances et aux compétences, Paris, Hermese science publications, 2005.

 MICHEL Jean, « le knowledge management entre effet de mode et (ré) invention de la roue.. », documentaliste -science de l’information, volume 38, 2001.

 MILLER, W.L. et Morris, L., FourthGeneration R&D: ManagingKnowledge, Technology, and innovation, John Wiley& Sons, New York, 1999.

 NONAKA, I., TAKEUCHI, H., La connaissance créatrice : La dynamique de l’entreprise apprenante, Bruxelles, Editions De Boeck, 2006.

 PIERRAT C., Immatériel et comptabilité, in Encyclopédie de comptabilité, contrôle de gestion et audit, Economica, Paris, 2009.

 POINCELOT E. & WEGMANN G., « Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique », Revue Comptabilité – Contrôle – Audit, 11 (2), 2005.  PRAX, Jean-Yves, - Le Manuel du Knowledge Management, Editions Dunod, 2007.

Figure

Figure 1: Evolution of the concept of KM 5
Figure 2: Pyramid of knowledge
Figure 3: Conversion Modes of Knowledge
Figure 4: The management skills

References

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