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Many researchers have focused on the relationship between knowledge creation process and firm performance on the organizational level. This study explores the individual’s working knowledge creation process in terms of Kantian epistemology. Kant argued that the epistemological and causal processes are required to have complete knowledge creation. His knowledge creation process is that experiential knowledge and theoretical knowledge are functions of conceptualization. Moreover, conceptualization is an antecedent to synthetic judgment, and synthetic judgment is antecedent to the knowledge creation by individuals. Each of the process variables is correlated to knowledge creation. This study has developed a research model on the working knowledge process based on Kantian perspectives by operationalizing theoretical variables into measurement ones, and empirically testing the model using 431 engineers working for information technology firms in Korea.