The importance of knowledge as a sustainable competitive advantage and the increasing development of information technology (IT) have led to knowledge management systems (KMS), facilitating and encouraging the processes of generation, codification and transfer of knowledge in organizations. The interest of professionals, academics and researchers has been growing for several years, to the point that it can be stated that knowledge management is a topic on the rise. Nonetheless, if we review their status in organizations, there are great difficulties in their implementation, difficulties that cover various aspects. Through a review of the literature, this paper explores the present gaps in the implementation of KMS. The results reflect the dominance of a reductionist approach in this area, with a focus on IT, revealing the need for a holistic approach, guided by what makes sense in the organization.