Aim/Purpose
Given the widely acknowledged significance of intellectual capital (IC) for organizational success, managing knowledge assets remains a multifaceted challenge. This study investigates the role of human and social factors in intellectual capital management (ICM) within businesses.

Background.
A company’s IC is the collective embodiment of knowledge resources that provide a strategic advantage. The literature often blurs the lines between ICM and knowledge management (KM) due to their shared focus on knowledge and processes, leading to a conflation of the terms within certain discourse communities.

Methodology.
The study utilized grounded theory methodology, conducting semi-structured in-depth interviews and organizing two focus groups with 52 industry KM professionals. Additionally, cyber-ethnography included a compilation of 20,349 posts and comments from two Facebook communities dedicated to this domain practitioners.
Contribution This study expands the current understanding by positing that a conducive organizational culture, characterized by a supportive environment for knowledge exchange, is instrumental in the successful implementation of ICM. In light of the emphasis on the human and social elements, the findings also contribute to and enrich the discipline of change management.

Findings.
The incorporation of tangible technological tools within corporate settings for the purposes of ICM often garners significant attention. Nonetheless, a consistent theme emerging from the study’s results is the affirmation by participants that the pivotal entity in organizational KM is the human individual. It is recognized that the seamless flow of knowledge among employees, teams, and divisions is predicated on the capacity to unearth the latent knowledge possessed by knowledge workers. Concurrently, the act of sharing knowledge among peers is encumbered by substantial emotional and behavioral challenges. Consequently, it is becoming increasingly acknowledged that in a knowledge-centric society, the efficacy of ICM is profoundly shaped by an organizational culture that is fosters to knowledge.

Recommendations for Practitioners.
As part of building a learning organization, it is necessary to adopt a holistic and multidisciplinary approach to ICM. Practitioners must recognize the importance of organizational culture for the successful assimilation of processes of creation, preservation, exchange, accessibility, reuse, and leveraging of knowledge. Considering that these may also exist in informal social interaction, it would be prudent to promote intra-organizational initiatives that foster relationships of trust and commitment between employees.

Recommendations for Researchers
In consideration of the intricate interplay between the ‘knowledge is power’ adage and individual motivations, this research advocates for interdisciplinary inquiry that integrates behavioral and social science theories. The proposed research will delve into the psychological underpinnings, encompassing both aversion and incentive mechanisms, that steer knowledge sharing behaviors within organizational settings. The ultimate aim of this inquiry is to devise strategies or interventions that bolster a culture of positive and cooperative knowledge exchange.

Impact on Society.
The research findings enhance societal comprehension of the human and social dynamics that may either facilitate or impede the pursuit of excellence in KM.

Future Research.
In the evolving landscape of the knowledge economy, the adoption of ICM practices is pivotal for enhancing organizational competencies, driving business performance, and fostering innovation. Future research should concentrate on exploring robust change management strategies that engage employees effectively and mitigate resistance to KM initiatives.