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Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process research in order to apply the findings to, and develop them for, the creation of strategic intellectual capital. By playing this changed Sprachspiel after Wittgenstein, leads to a multilevel model of the creation of strategic intellectual capital. Concludes with propositions in the form of hypotheses as managerial implications and suggestions for further empirical research.

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