Presentation Details

The Fourth International Conference on Knowledge, Culture and Change in Organisations

The Meaning of Intangible Assets, Knowledge, Business Knowledge

Dr Thomas Diefenbach.

‘Intangible assets’, ‘knowledge’ and other similar terms are being used widely in several approaches in business administration and other social sciences. However, they can have very different meanings (or nearly no meaning at all) and often lack precise definitions and criteria. Hence, the objects of reasoning as well as the implications for their management are far from clear. With the intensification of their meaning in business as well as its theo-retical reflection the necessity for systematic attempts to investigate their different meanings and definitions on a methodological and theoretical basis became ever more important.


Dr Thomas Diefenbach  (United Kingdom)
Research Fellow
Open University Business School
The Open University

Thomas Diefenbach is post-doctoral research fellow at Open University Business School since Octo-ber 2003. His principal research interests include problems of definition, identification and measurement of intangible assets of organizations, strategic management systems (Balanced Scorecard and the like), country-specific socio-cultural factors (mainly Britain and Germany) of knowledge management and the management of knowledge in small and medium-sized enterprises. After spending several years in industry and working as a freelance lecturer he earned his PhD from Chemnitz University of Technology, Germany. Here, he has been working as a researcher for nearly two years, concentrating on intangible assets and value.

  • Intangible assets
  • knowledge
  • business knowledge
  • definitions
  • criteria
  • mapping
  • framework
  • methodology

(30 min. Conference Paper, English)