Knowledge Management Systems (KMS) play increasingly important roles in organizations due to the realization of the value of knowledge and capabilities of computerized systems to support knowledge management activities. Earlier researchers have explained the activities and processes important for knowledge management, which is useful for the development of systems to support knowledge management. The wide variety of knowledge domains and interactions among them in organizations makes it necessary to understand the broad epistemological spectrum that can enable effective utilization of computerized systems for knowledge management. Although, previous research had considered the processes required for dissemination of knowledge in organization, more fundamental epistemological consideration, along objective and subjective dimensions will enhance analysis of systems requirements. This paper attempts to conceptually develop taxonomy useful for analysis of knowledge requirements and for implementation of systems. Furthermore, the paper illustrates the classification using exploratory cases.