1 Towards a Pattern of Reference to Elaborate KM Governance Principles: The MGKME Example.

Corporate Governance and IT Governance do not explicitly mention Intellectual Capital as a resource to be considered in the enterprise strategies. Nevertheless, as highest inter-national institutions sponsor Corporate Governance, we are encouraged to think that the knowledge economy will oblige to take into account Intellectual Capital. Consequently, we need to study the link between Knowledge Management (KM), and Corporate Gov-ernance and IT Governance. However, despite the fact that numerous KM Frameworks have been suggested all over the world, it does not exist a unify KM pattern upon which KM Governance principles could be established. This paper is an attempt to propose such a KM pattern of reference called MGKME (Model for Global Knowledge Management within the Enterprise)