The mini-track builds on last year?s Philosophical Foundations of KM Research mini-track that attracted a large and enthusiastic audience. This year the mini-track looks at the philosophical and ethical foundations of knowledge management, organizational memory and organizational learning. Of particular concern is the way KM researchers conceptualize the role of information systems in the conversion of tacit knowledge to explicit knowledge to create an organizational memory; and how to effectively organize, store, extract, and manage this knowledge to facilitate organizational learning.