Observing the behavior of structural capital under the influence of OI, it can be seen that organizational value creation schemes go beyond organizational boundaries and acquire matrix form. Some of the internal systems and mechanisms deliver value for partners instead of (or along to) the organization. And in contrary, the organization gets access of the systems shared by partners and take advantage of them in joint value creation process.
From IC measurement point of view, indicators that take into account migration of knowledge across organizational boundaries become required. However, due to the problems of poor controllability of resource, collection of information for such indicators looks to be complicated. And this in turn leads to IC auditing difficulties determined by the spread of intangibles across organizational boundaries.
The management of IC is also affected as becomes more complex. As far as the resource becomes less controlled, the risk associated with its management increases. On the other hand, OI solutions provide new space and alternatives for strategic management of IC and development of IC Strategies in particular. And, it should also be mentioned that as for as IP is an important component of IC which plays a special role in OI processes as well, OI paradigm brings new challenges for IP management as well.
Whereas certain management functions such as auditing of resource, performance measurement and assessment of return on investments become more complicated in OI practice, until the appropriate management solutions are suggested, the monitoring of organization value creation focused on particular projects, products or activities instead of the complex system of resource can be recommended.
Based on the discussion above, it can be argued that the emerging OI paradigm causes a set challenges related to identification, auditing, measurement and management of IC. Discussion of the links between OI, knowledge flows and IC started within this contribution is intended to draw attention t the fact, that such links exist and require attention. It is expected that in the near future more in-depth theoretical and empirical research on these links will be carried out and required solutions will be suggested.