The current business context for small and medium-sized enterprises (SMEs) is a changing environment strongly influenced by information and communication technologies (ICT), which has led companies to adopt these technologies to support their business processes. However, most SMEs have not obtained favourable results in the implementation of ICTs, since the lack of knowledge about the potential and application of these technologies has made this technological adoption activity prevail as an action oriented to the simple acquisition of equipment and computer systems with a very short term vision without considering a business strategy. The objective of this work is to propose an approach where companies consider knowledge management (KM) in the implementation of information technology, giving rise to a conceptual model that provides the appropriate capabilities to complement a strategy that involves carrying out a correct acquisition and application of knowledge, which contributes to improving the use of ICTs.