The purpose of this paper is to offer a theoretical approach to the terms «record management», «information management» and «knowledge management», as well as to the relationships among them. This work consists of a descriptive review of the pertinent literature in which the chosen terms are described individually. It aims to transmit scientifically valid information in order to establish a relationship among the three. Three aspects are drawn together in the conceptualization: documents, communication technologies, and people, the combination of which gives rise to a number of strengths that constitute the capital of any organization. This process provides evidence of a strong relationship among record management, information management and knowledge management, which together represent a complementary and indispensable grouping in any organization.