All I can offer is my best attempt, here goes:
It seems to me that if m is the size of your set, then m/k = n; which is the number of elements in each set.
Now I am assuming you are working with integers, lets say we a set, s:
s ={1,2,3,4,5,6,7,8}
Now this is a simple idea that if you set is sorted then the sum of positions
-Sum(0 and last-0) = Sum(1,Last-1) = Sum(2,last-2) = Sum(3,last-3)... and so forth.
the variables would be:
- m = 8
- k = 2 (just for example)
- n = 4
so we want 4 sets:
s1 = 1,8 = Sum is 9
s2 = 2,7 = Sum is 9
s3 = 3,6 = Sum is 9
s4 = 4,5 = Sum is 9
Now there will of course be some trickiness if the set size is odd and/or if k is odd, but these can be dealt with using special cases- implementing the situation that works best for your specific purpose.
Hope this gives you a push in the right, or pretty much any direction.