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The links between knowledge, information and decision making in tourism industry have been addressed mainly at the level of tourist destinations, however there have been described deficiencies in the study of these relationships at the level of business organizations that interact in those destinations. The fact is shown in the weak production of academic articles that help to explain the decision-making and knowledge management in these entities, where although its importance is recognized there are factors that affect the development and implementation of both processes such as the lack of systemic approaches, models and methodologies. In this paper a theoretical analysis of the research topics is done, showing its evolution and current trends, which supported the development of a conceptual framework, and dimensions from which a procedure is proposed to study the alignment of decision making with knowledge management in business organizations related to tourism. The procedure is applied in entities placed on Holguin Tourist Destination located to the east of Cuba. [ABSTRACT FROM AUTHOR]