The first certainty we have, using cognitive perspective of knowledge, is that something dynamic, because is always evolving, uncertain because we don’t know if we know the truth, variable from each individual to another because transparency, processing capacity, ability to  in logic use and predisposition to the use of heuristics in reasoning are distinct for each person.

There are several proposals for the concept based in the idea that is about an asset distinct from the rest due to its properties, namely the capacity of innovating and produce wealth. It defines himself has intangible capital, intellectual capital or capital knowledge to evidence that quality of creator factor of wealth without being consumed during production.

A brief view into some of the authors about knowledge management, recently release, allows to acquire a flexile image of the concept around two complementary perspectives, one focused in people as processing centres transformers  of information into knowledge and knowledge into information, and the other focused  on achievements of knowledgeable people.

The first one usually associated to the concept of tacit knowledge, presents knowledge as being human, asset, and enhancer of acquisition of new knowledge difficult or impossible to be possessed by the company, which cannot be traded or shared. In a sense of productive sequence this first perspective puts in display its enhancement creator of explicit knowledge.

In the second perspective, knowledge is seen as an explicit achievement and can be identified in patents, in organizational procedures, in interaction patterns inside organizations, in forms of relationships with suppliers and clients, in products. It is identifiable and can be possessed by the company, traded and shared.

Recent authors present a variety of proposals witch we will show using some expressions whose wealth and opportunity seem to better illustrate the vision of each one of them.