Abstract

Knowledge has become the main value driver for organizations nowadays. In particular, knowledge-based organizations (KBOs) allocate resources for intangible assets (e.g., R&D) in the rapidly changing and highly competitive environment in order to gain competitive advantages. Therefore, how to evaluate knowledge-based organizations has become one of the most important issues in knowledge management. This paper aims to provide a framework for the evaluation of KBOs under uncertainty, using the state-ofthe- art methodology in Real Options. We specify the unique features of KBOs and explain their value drivers. This paper makes three contributions: (1) it bridges the gaps existent in the knowledge management literature on evaluating knowledge capital, (2) it provides a systematic application of Real Options models in the context of knowledge-based organization evaluation, (3) it uses a real world case to demonstrate the implications of the main findings for management.

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