KM seems to be another buzzword. More and more we hear about the new imperatum of knowledge. Like researchers in a new field, our daily life is a continuous knowledge management process. Moreover, the origins of our focus diversify biased to the KM perspectives that we have conceptualized. Our paper intends to reveal the continuous process of KM to re‐usable learning objects. The case of organizational memory is treated as a cumulative system of value adding components. The deployment of information and communication technologies in our approach justifies the intelligence of our analysis. Web semantics, metadata specification and extensive XML specifications provide only the enclosure of an extensive analysis of concepts. Two concepts are presented: multidimensional dynamic e‐learning and the value adding knowledge management framework.