This article features a descriptive proposal that examines the different conceptual dimensions of knowledge (basically the epistemological, ontological, systemic and strategic dimensions) that are involved in the emerging strategic process of organizations. Included in this process are aspects of information, complexity and imagination that make up the spirals of knowledge. In this study we aim to shed light on knowledge management in strategy‐making so that the different categories of knowledge may emerge and develop their potential within an organization and interact among each other. The goal is to create sustainable competitive advantages or essential competencies that help a business to succeed. Considering a constructionist approach to knowledge – specifically, the theory of knowledge creation developed by Nonaka and Takeuchi – we conclude that the formation of the strategy is a double‐loop knowledge creating process. Finally, we outline some of the main practical implications of our position.

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There is a wide range of strategies to improve intangible assets management but practical side around two case studies is the main added value for this chapter. For this reason, the purpose is not about a model configuration but CoPs as a useful mechanism to knowledge governance. First of all, a reality based on consultancy activity inside military sector, Isdefe, with a three years project aimed to knowledge management as a core business plan, taking into account a technological development. Secondly, a framework related to nuclear power plants in Spain through “CoPs Project” an initiative aimed to improve organizational performance linked to tacit knowledge transfer.

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In this paper we propose the concepts and variables that characterize resilient organizational capabilities (onwards ROC that can be viewed as dynamic capabilities. The concept of resilience highlights the ability to overcome trauma and the power to emerge more reinforced, considering the concept of "lessons learned" as the basis for its development. There are two key factors: attitudes and culture that can be transformed into a concept of resilience. In this work, the concept and characteristics of the ROC or "adaptive capabilities" generating innovation in the field of SMEs are presented. Also, the role of dynamic capabilities and intellectual capital that has been playing to date will be explained. In this research a methodological triangulation and a qualitative analysis to data on a Case Studies in new technology based firms (NTBFs) of the Scientific Park of Madrid and Colombian SMEs are realized. And will be completed with a quantitative analysis through the survey of these same two groups. The results of the comparative study show differences in analysed ROC, explained by cultural or economic themes, or by the sectors or sizes to which the companies of the reference groups belong, which is the basis for a future line of research. ResumenEn este trabajo, proponemos los conceptos y las variables que caracterizan las capacidades organizativas resilientes (en adelante, ROC) que pueden verse como capacidades dinámicas. El concepto de resiliencia destaca la capacidad de superar un trauma y el poder de emerger más reforzado, considerando el concepto de "lecciones aprendidas "como base para su desarrollo. Hay dos factores clave: las actitudes y la cultura que pueden transformarse en un concepto de resiliencia. En este trabajo, se presentan el concepto y las características de la ROC o "capacidades de adaptación" que generan innovación en el campo de las PYMES. Además, se explicará el papel que las capacidades dinámicas y el capital intelectual han estado jugando hasta la fecha. En esta investigación, se realiza una triangulación metodológica y un análisis cualitativo de los datos de estudio de casos en nuevas empresas de base tecnológica (NEBTs) del Parque Científico de Madrid y un grupo de Pymes Colombianas. Este se completará con un análisis cuantitativo a través de una encuesta realizada a estas mismas empresas. Los resultados del estudio comparativo, muestran diferencias en las ROC analizadas, explicados por temas culturales o económicos, o por los sectores o tamaños a los que pertenecen las empresas de los grupos de referencia, que serán la base de una línea de investigación futura.