隨著環境的快速變遷、科技的日新月異，企業在資源有限的情況下，必須體認已無法用單打獨鬥的方式來面對整個市場。因此為了維持本身的競爭能力以應付外部環境的不確定性，必需藉由企業間密切的合作，不斷的創新和研發，期許以這種知識互補的概念使雙方一起成長茁壯，帶來持續性的競爭優勢，如此才能提昇企業各自的競爭能力，並達到雙羸的目的。
本研究以A公司與其合作廠商為個案訪談對象，藉由「關係涉入」的概念來探討組織間知識分享對組織學習的影響，其主要研究結果如下：合作要能成功，首要條件為合作雙方均對於此一合作關係投入相當的關心與重視，當企業認為雙方合作非常重要、彼此目標一致且有共同願景時，便會開始致力於關係的建立、維持與發展，以期能夠與夥伴間維持長期的關係；且隨著合作關係越來越緊密時，彼此間之信任、承諾的加深，對於知識分享的意願將更強烈。並根據訪談結果進一步發現：
1.對於一般性知識，因為具公開性、較容易傳達給對方。鑒於此特性，當關係越緊密、知識分享意願強烈時，則一般性知識將很容易被移轉分享出去。但由於知識為組織最寶貴的關鍵資源，也是企業的核心能力之一。因此對於其本身關鍵性專業知識並不會與其合作對象來分享，亦即隨著關係涉入程度越深，對於分享的內容、程度並無太大改變。
2.合作就是一種學習，雙方先發展出一定程度的組織間關係，接著才會有持續正面的學習活動。組織間合作時，組織間關係涉入程度越高；知識分享意願、方式也會同時更進一步提高；此時對於組織間學習將有正向的影響。

Nowadays in the faces of ever changing environment and technology, enterprises with limited resources must realize they cannot face the market alone. In order to face the uncertainty in the outside environment, they must maintain their own competitive abilities, while establishing close intercompany cooperation, along with continuous research and development. Through the ideas of knowledge sharing, both sides would grow together, bringing forth sustainable competitive advantages. Only then can companies improve their competitive abilities and achieve the final goal of maintaining a mutually beneficial relationship.
In this research Company A and its partner organization shall be the interviewing subjects. We used the concept of “relationship involvement” to discover the effect between knowledge sharing and organizational learning. The research result is shown as following: In order for the cooperation to succeed, both sides must invest considerable care and attention to it. When enterprises realize the importance of the cooperation, and that they have the same goals and visions, they will devote in establishing, maintaining and developing the relationships and maintaining these long term relationship with their partners. As the relationship becomes closer and the trust and commitments between each other deepens, their desire for knowledge sharing will become stronger.
1. Common knowledge is easier to be transferred due to its public characteristics. Therefore as the relationship becomes tighter, the desire for knowledge sharing becomes stronger, common knowledge will be easily shared. However, since knowledge is the most important key resources and core competence of an enterprise, professional knowledge that is confidential to an enterprise will not be shared with its partners. Thus, deepening of the relationship will not have a big effect on the content and level of the shared knowledge.
2. Cooperation is learning. Positive learning activities will only occur when both parties develop a certain level of organizational relationship. Closer relationship between organizations will result in increased willingness of knowledge sharing. This will have a positive effect on organizational learning.

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