Abstract
In the future, the only sustainable competitive advantage will be the creation of
collective and tacit knowledge. From a strategic point of view, and also from the
directive management perspective, this is the type of knowledge that adds the
greatest value to an organisation. However, it has not been easy to prove that there
are positive effects when investments are made in knowledge assets and firm
performance. We thus study the relationship between knowledge management and
both tangible and intangible organisational results (ORs). Results are tested in 122
knowledge-intensive business services, and they confirm that this relationship is
direct and positive, thereby suggesting that the introduction of this management tool
improves ORs.