Much has been written on the importance of knowledge management, the challenges facing organizations, and the important human resource management activities involved in assuring the acquisition and transfer of knowledge. Higher business education plays an important role in preparing students to assume the knowledge management and human resource roles so necessary to organizations. The authors examined the relationship between knowledge management, human resource management, and typical knowledge learning goals of an accredited business education program. A theoretical model is presented, illustrating how these relationships might overlap. The model proposes a linkage between knowledge management tenets, human resource management activities in organizations, and Bloom's Revised Taxonomy for planning and evaluating educational goals. (Contains 2 tables and 1 figure.)