The purpose of this paper is to address the question of how to measure the value of knowledge in an organization. The study shows how to identify the attributes used to measure this value and identify the relationships between these attributes. As a first step, researchers chose selected 203 studies for review. Then those studies were analyzed through content and contextual analysis. It has been shown that it is possible to identify identical attributes across theoretical works and case studies that are aimed to assess the value of an investment in knowledge. The attributes can be defined and hierarchically structured. The paper provides the basis for establishing a broadly applicable methodology for assessing the value of the investment in knowledge and, consequently, improving the possibilities to determine its effectiveness.