6. Conclusions
This paper has proposed a new 3D fuzzy logic methodology that can be used to evaluate the level of alignment between an enterprise’s knowledge and its KMSs to provide an answer to this research question: what is the level of misalignment between the enterprise’s knowledge and the KMSs adopted in SMEs?
The relevance of this topic is justified by the fact that the literature has paid attention to the concept of knowledge as an asset but not knowledge as a liability which is created when the organisation mismanages knowledge or when the organisation adopts KMSs that are misaligned with the enterprise’s knowledge and risks to make decisions that reduce the value of assets.
Two knowledge dimensions were considered: the epistemological and the ontological. The choice of these two dimensions depends on three main factors. First, the epistemological and ontological dimensions represent the nature and degree of knowledge sharing that form the heart of the process of knowledge management. Second, the taxonomies based on these two dimensions are by far the most commonly used by scholars and practitioners in the field of knowledge management. Finally, they are familiar to entrepreneurs, technicians, and managers and are thus easy to use in a field analysis.