**5. Knowledge management governance**

After having considered the Corporate Governance and the Information Technology Governance concepts, we attempt to tackle with a Knowledge Management Governance perspective drawing a link with the Corporate and IT Governance principles.

#### **5.1 The OECD corporate governance**

OECD (Organization for Economic Co-operation and Development) corporate governance principles were originally issued in 1999. They have since become the international benchmark for corporate governance. OECD governments in April 2004 agreed the new Principles, and define Corporate Governance as shown on figure 4 (OECD, 2004, p.11).

#### **5.2 The COBIT® IT Governance**

Control Objectives for Information and related Technology (COBIT®, 2000, 2002, 2005) was initially published by the Information Systems Audit and Control Foundation, Inc. in 1996. Guldentops (2004) states that "COBIT® presents an international and generally accepted IT control framework enabling organizations to implement an IT Governance structure throughout the enterprise" (p. 277). A fourth edition has been edited in 2005. In the Executive Summary IT Governance is defined as shown on figure 4 (COBIT®, 2005, p.6).

IT governance provides the structure that links IT process, IT resources and information to enterprise strategies and objectives. To achieve success, corporate governance and IT governance can no longer be considered separate and distinct disciplines. The COBIT® Management Guidelines helps to support these needs. They have identified specific Critical Success Factors, Key Goal Indicators, Key Performance Indicators and an associated Maturity Model for IT Governance.

Three Postulates that Change Knowledge Management Paradigm 11

we have to distinguish between the notion of KM Empirical Model that is a template, and the notion of KM System - a context dependant system, which is the implementation of this

is instantiated by

Elements Components

is characterized by

influence

**KM SYSTEM**

Context

Fig. 4. KM Governance Perspective

template in the real world (ref. Fig. 5).

is defined by

Fig. 5. KM Empirical Model and KM System

**KM EMPIRICAL MODEL**
