“…In previous work, Zyngier (2006,2007) suggests that this can be linked to the lack of governance with implications for factors such as well-defined development of policy for the knowledge strategy, the allocation and delegation of responsibility, risk management and financial fiduciary responsibility. Some studies in the past have explored the importance of knowledge management (KM) governance in organizations (Foss et al, 2003;Holsapple & Wu, 2003;Zyngier et al, 2004Zyngier et al, , 2006Schroeder & Pauleen, 2005;Onions & de-Langen, 2006;Peltokorpi & Tsuyuki, 2006;Zyngier, 2006;Strong et al, 2008), however none have examined the link between the benefits realized from knowledge strategy and governance.…”