Carlos, I would suggest that this has to do with the view of knowledge as a "commodity", as something that the organization can "possess" in the way as is possesses artefacts, products, etc. Personally, I thinks this view is flawed; knowledge is inherently related to human action and cannot be treated as a commodity.
As you say, “but knowledge inside business scope should not be a commodity
Lots of people think about assets (property line) but others think about flow (learning processes).”
These concepts coexist. They are not mutually exclusive. For a student, the learning process is most important. However, the student also has a grade point average. Grade point average can be an important asset with respect to future opportunities for the student.
Knowledge must be quantified for many purposes. It is a necessary element for justifying grant applications. It is essential for attracting investment. Intellectual property is becoming more relevant to taxation issues. Valuation of intellectual property is essential if you wish to sell your start-up company and return full-time to faculty work. Valuation of knowledge operates to recognize and affirm its existence.
There is a vast literature in valuation of intellectual property. A brief summary, IP Valuation, is published by the World Intellectual Property Organization. See http://www.wipo.int/export/sites/www/sme/en/documents/pdf/ip_panorama_11_learning_points.pdf.