... Boston. Bontis, Nick, Crossan, M. & Hulland, J., 2002, “Managing an Organizational Learning System by Aligning Stocks and Flows”, Journal of Management Studies, 39, 4, 437-469. Boston ... considered to be costs on the profit and loss statement but are, in fact, assets to be invested in, developed and deployed carefully. Pike, Rylander and Roos (2002) argue that the dominating factor ... companies out of a total population of 10,000 firms. These companies represented a wide range of industry sectors and some were not necessarily knowledge-based (e.g., petroleum and natural gas...