45-55

• Tzortzaki, A., M.

The paper’s main aim is to contribute towards the advancement of knowledge management (KM) theory, by suggesting a new approach to grouping the theoretical aspects of this constantly evolving field. The literature review revealed a plurality of definitions for KM and the closely related notion of intellectual capital (IC). Both notions are referred to in academic literature in a number of different ways. The various definitions of IC and KM are categorized into groups each representing a different school of thought. The groups are dependant upon the academic roots of the scholars involved. The view adopted in this paper is that KM facilitates the effective transformation of IC into unique capabilities, so there is a definite link between the two notions.

• Economics and Business

• Economics

Knowledge Management, Intellectual Capital, knowledge assets, taxonomy