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This paper aims to address the use of modelling and simulation tools to enhance intangible process assets management by simulating and automating their characterization depending on their quality and impact on an organizational business goal.

The authors conducted a study comparing two simulation-based approaches to characterize intangible assets: system dynamics and agent-based simulation.

Strategic business studies have not yet considered the use of simulation techniques to characterize the intangible assets at length. The proposed solution introduces significant improvements for strategic data visualization, providing company stakeholders with a practical and helpful prism through which to view an easily adaptable, cheap and meaningful source of information about their company’s process assets, and their behaviour based on operation indicators.

This research offers decision-makers in knowledge-intensive organizations alternatives for effective strategic decision-making and for leveraging prospective views based on the specification of the organization’s knowledge. To do this, stakeholders will be able to use very promising low-cost simulation-based tools to create practical scenarios and potential situations that generate inputs for debate and decision-making by senior and middle management.

This paper reports an unprecedented comparative study of system dynamics and agent-based simulation to speed-up the characterization of the intangible process assets based on their quality and impact on strategic goals. It stresses the benefits and implications of the use of these techniques for better strategic management.

Information technology/software (IT/SW) professionals use the business model canvas (BMC) to identify innovative digital solutions that improve their client’s business values. This paper aims to address the issue of considering, for a client company, the status of its intangible assets (IAs) in decision-making on the most innovative digital solution.

This paper provides a method (BMCIA-method) and a simulation tool (BMCIA-NetSim) to help IT/SW professionals identify and assess an organization’s IAs and their impact on the BMC of digital business.

IT/SW professionals used this approach, at 14 small and medium-sized enterprises (SMEs), to identify innovative solutions and add digital value to their businesses. They used the BMCIA to provide their clients (SME’s chief executive officer or chief operating officer) with a view of the BMC enhanced with the status of IAs. These expressed interest in the use of the BMCIA and underscore its importance for making better decisions while aligning IT and the business. A survey reveals how well the BMCIA-method performed during its use to discover the best solution to be developed at each SME.

IAs affect the achievement of the business goal targeted using the BMC. If these are not identified, valued and properly aligned with the BMC blocks, critical information is hidden from the eyes of IT/SW professionals and their clients, preventing optimal decision-making on which is the best IT/SW solution to be implemented to add digital value to the client company.

This proposal is unique insofar as it outlines a simulation-based methodological and technical solution using software agents to simulate the impact of the intangible side of an organization on its business model.

The purpose of this paper is to present the strategic intangible process assets characterization (SIPAC) methodology illustrated by an example of its application to the field of information technology (IT). This is a pioneering methodology for characterizing the impact and quality of intangible process assets and intellectual capital as levers to achieve organizational objectives. This strategic intellectual capital approach will help to identify both intangible assets and indicators geared to meeting organizational objectives. This is of vital importance since the success of an organization can be construed in terms of goal achievement.

The paper illustrates an example of the step-by-step application of the proposed methodology at an IT company. The aim is to describe its use in a real case so that other companies can benefit from the replication of the methodology used.

The proposed methodology (SIPAC) that the authors have designed and applied has been found to be useful and provide an insightful new point of view for strategic decision making in the IT industry taking into account intangible process assets.

The proposed methodology has been exemplified in a real case. This should help organizations to use the methodology to replicate the results.

Each and every organization has know-how represented by intangible assets. This paper meets an identified need to use intangible process assets as levers to help organizations achieve their business goals.

This study aims to identify the influence of knowledge management processes on the performance of basic education, including both private and confessional organizations.

This study is based on a positivist view of science and adopts a quantitative approach. A survey was conducted that received 242 answers, which were analyzed using structural equation modeling.

All the knowledge management processes were found to impact all the dimensions of organizational performance in the schools. The role knowledge creation exerts on people in the organization was made apparent, as was the way in which knowledge storage impacts three Balanced Scorecard dimensions, namely, people, internal processes and sustainability.

This research is limited to private confessional basic education schools in Brazil that work at one or more levels of basic education.

This research is intended to help educational managers improve their knowledge management practices and achieve better performance within the educational environment.

The present study identifies two topics which are still under-investigated in the field of private confessional basic education, namely: the knowledge management processes and the Balanced Scorecard approach.

The current scenario is dominated by an urgent need for economic recovery caused by the global health emergency that has been at work since January 2020. Digital transformation plays a crucial role in bringing about this recovery. However, the failure rate of digital transformation projects over the last 10 years is very high. Considering the growing demand for digital transformation from businesses, the digital transformation failure rate, if unchanged, could lead to an exponential growth in technical debt. Technical debt is acquired when the digital transformation to be deployed at a business fails. The accumulation of technical debt will lead not only to economic stalemate but possibly also to yet another setback.

The developed set of methodologies form what has been termed the Digital Transformation Governance Engineering Process (DTGEP). This process can help any business wishing to undertake a digital transformation project to materialize their project in a sustainable, productive and competitive way.

DTGEP prevents the generation of technical debt because organizational knowledge is aligned with the technological solution that best suits the needs of each business in order to support its strategic or business objectives.

DTGEP has already been used to successfully discover the relationship between business features and the prospective digital transformation. However, it needs to be applied in case studies on many other businesses across the economy in order to gather more accurate information that could be clustered by sectors.

DTGEP was tested on a set of 25 projects, and this paper reports several interesting findings regarding its use, like the impact of the digital transformation on different parts of the business model canvas (BMC) and the intellectual capital of the organization developing the digital transformation, and how the status of the organization's intangible assets affects the decision-making process with respect to the prospective digital transformation.