Towards a framework for measuring the impact of knowledge management solutions applied to work processes

Resumen

Models, frameworks, and methodologies for measuring knowledge assets and intellectual capital exist in the domains of accounting, economics, human resource accounting and intellectual property. None of these models have been applied in the non-profit sector. The objective is thus to determine what can be learned from existing models and how they can be adapted to organizations in the development sector. We provide an overview of the various school and methodologies on IC but demonstrate in particular the Skandia model as viable methodology for measuring the intellectual capital and knowledge management value proposition of an organization. In the development sector, benefits from knowledge products and services are generated either directly by a development institution when it implements projects or indirectly when it supports stakeholders who implement projects. Based on the definition of knowledge, benefits are created when knowledge is used for effective action or decision. When a development institution is indirectly producing development results through its stakeholders, this knowledge-action-benefit framework can be expanded using the four-stage modified Kirkpatrick Model. The paper explains and provides examples on how this model can be used in measuring benefits from KPS.