當前，我們在談論知識管理時大都偏重經濟事務即資訊科技方面的管理，雖然知識管理並不等於資訊科技(KM≠IT)，雖亦論述隱性知識，但較少觸及並凸顯倫理道德文化方面的知識，本論文以文件分析法探究知識管理、學習型組織與道德倫理文化三者間的聯結關係。研究者認為知識管理應用於學校組織中，應首重倫理道德文化的增進、創新與管理，也應包括儲存、溝通與傳播，因應時代而闡揚之，也就是知識管理所重視的知識分享必須與倫理道德相互聯結。 研究者引述福利經濟學家兼道德哲學家阿瑪狄亞‧森恩(Amartya Sen)的看法，認為經濟學與倫理學之間距離的漸行遙遠已嚴重的使現代經濟學的內涵趨於貧乏。如果我們對影響人類行為與判斷的倫理考量賦予更多的關注的話，那麼經濟學將一如它產生的背景可以更具生產力。知識社會和道德目的（對他人與環境的社會責任）是彼此需要的，若沒有道德品質，知識的技術性品質和其可用性將是膚淺表面的，除非它伴隨社會和道德的深度。 知識管理應用於學校教育，必須關注知識倫理與校園倫理的結合與應用，才更能凸顯知識管理的價值。一校之長除關注「知識管理」的應用外，應以「知識領導」的原則，建立關懷與合作的文化，重塑優質的學校文化。雖如此，研究者認為，任何組織文化的演進過程中，衝突、競爭與合作、分享的文化皆兼而有之，以新馬克思主義觀點視之，此應為組織極為健康的常態，也應是知識管理關聯於學習型組織文化必然之趨，且有助於組織的創新文化。戴明(W.E.Deming)的以合作代替競爭達到雙贏(win-win)理念雖然值得提倡，但施之現實或許只是一種理想罷了。

At present time, we often over-emphasize the economic business is equal to the management of the technology information while discussing knowledge management.However, the knowledge management is unequal to the information technology (KM≠IT), even the former also speaks of the tacit knowledge management. Which moral and ethical culture are mention less. The thesis based on the documentary analysis approach, research the relationship between knowledge management, learning organization and ethical culture. The researcher thinks the knowledge management applied to the school organizations should value the promotion, innovation, and management of ethics morals culture first; in addition, it should include the storage, communication and disseminations as well. In this way, it can reflect the tendency of times. In other words, the sharing of knowledge which is valued by knowledge management must be combined with moral and ethical culture mutually. The researcher quotes welfare economist Amartya Sen, who thinks the distance between economics and ethics has already made the content of the modern economics tended to indigence. If we pay more attention to the ethics of which is influenced the behavior and judgments of human beings. The economics will have more productivity just as the background which is produced. The knowledge society and moral purpose (to the social responsibility of the others and environments) are both needed with each other. The knowledge management applied to school education must e paid attention to the combination and application of knowledge ethics and campus ethics in order to increase the value of knowledge management. The principal not only concern the application of knowledge manage but establish the culture of concern and cooperation under the principle of knowledge leadership, and thus rebuild the superior culture of school. Nevertheless, the researcher thinks, the culture of the conflict, competition and cooperation, and sharing should be included in any evolution process of organization culture. According to the new Marxist standpoint, it is a normal and healthy trend when knowledge management is combined with the learning organization, and will contribute to the innovation of organization. Though W.E. Deming's think that the idea of competition should be replace with cooperation so as to achieve the win-win situation. However it is nothing but an ideal while putting into practice.