In the modern era, the developments in information technology have been dramatically shaping the ways people live as well as the ways organisations deal with their businesses in their professional business domains implementing various kinds of information systems. Knowledge Management Systems (KMS) has been recognized as one of the necessary tasks organizations have to perform in order to continue to survive. Given the tremendous amount of efforts organisations have devoted to the implementation of KMS, organizations are still continuously suffering from the failures of Knowledge management (KM) implementation. The purpose of this paper is to provide a conceptual theoretical framework that can help organisations to understand the context of KMS implementation. By having accurate assessments, the framework can in turn help the organisations to develop effective strategies or policies in order to maximize the probability of success in implementing KMS.