Knowledge belongs to those intangible and untouchable assets that differentiate an organization from the others. Knowledge transfer is a complex process that represents a key element of an enterprise’s competitiveness, both inter and intra organizational, because it corresponds to a distinctive trait, as their competitive advantage is especially grounded on those resources which are difficult to imitate and to acquire on the market. In a technology-driven era human resources, charged with knowledge and personal features, become the true element of dis-crimination between the organizations. Of particular interest is the study of KM implementation and effect of knowledge transfer process in consulting firms, whose services encompass in it both an immaterial and an explicit component. The aim of this work, which represents a Research Paper in Progress, is to study if and how the manager of consulting firm transfers to its clients the necessary knowledge to the development of their businesses.
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