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The aim of the research is to design a model for the analysis of the conceptual relationships between business processes and the respective knowledge processes that explain the critical intangible resources and the essential capabilities for organisational achievement. Learning processes are included in the model considering their role in the assimilation and dissemination of knowledge and in the improvement of business processes. In sum, this paper presents a theoretical and conceptual proposal that has been tested empirically in four Spanish companies of the automotive sector, financial sector, electricity sector, and technological sector.
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