TQM, learning and knowledge management (KM) are closely related as they are based on one common
notion – organizational development [11]. Learning involves accumulating of knowledge and it helps firms
to create new knowledge-related capabilities. These capabilities are knowledge intensive, tacit and dynamics
in nature [12]. Although knowledge is a powerful tool for firms’ competitiveness, building a learning
organization is neither an easy task [13]. Firms are encouraged to learn and acquire skills, products,
technology and knowledge that are unique to the relationship through value creating activities [14]. At the
same times, the partnering firms are challenged to keep their proprietary information and core competencies.