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A three‐layer, cognitive domains, functional and resources, reference model for knowledge management systems is developed. This model aims at providing the basis for identifying the processes to be supported by any knowledge management support system (KMSS), for modeling the dynamics of these processes, for developing a framework of a business‐aware approach to KMSS development methodology, and for developing blueprints for information/communication technology (ICT)‐based KMSS. The first layer deals with the organizational knowledge and its characterization in terms of knowledge things. The concept of “K‐manipulating situation” is introduced and used as a conceptual construct for structuring the functional aspects of KMSS. While this construct combines knowledge and its manipulating processes, it also captures the social aspects of them by including the involved actors and their roles. Examples from Matsushita’s “Home Bakery” case study are used to illustrate the application of the reference model.

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