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Knowledge was discussed extensively during the Renaissance, became a central area of study during the Scientific Revolution and was applied extensively within organisations throughout the Industrial Revolution. Knowledge became an organisational resource of significant interest, emerging over the past 25\u2009years as a unique field of study called knowledge management (KM). Much of the KM literature addresses matters of practice and application; what is missing is a deep and conceptual analysis of the activities that drive KM processes. This article provides a conceptualisation of KM activities focusing on the underlying foundations of these activities. 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