摘要:AbstractOrganizational learning and knowledge transfer are the most valuable assets of today's companies. As Levitt and March state, organizations learn by encoding inferences into routines that guide behavior which include forms, rules, procedures, conventions, strategies, technologies around which organizations are constructed and through which they operate, structure of beliefs, frameworks, paradigms, codes, cultures and knowledge that support and contradict the formal routines. Routines are transmitted through socialization, education, personnel movement, strategic alliances like mergers and acquisitions [1].Organizational learning is an activity, processes of learning in organizations that exists without any efforts, whereas a learning organization is a form of organization which requires effort [2].The aim of this study is to investigate the role of organizational learning and knowledge transfer in building strategic alliances within companies.