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In an environment where favoring organizational learning is imperative, the option of business cooperation is considered an optimal means to transmit knowledge between companies and to encourage the generation of new ones. But differences in organizational cultures of the cooperation partners can make this process difficult. Through an empirical study of small and medium‐sized companies that had established international cooperation agreements during 1997 and 1998 in the Valencian community (Spain), the influence of the differences in size and in national culture of the partners in organizational learning is observed.

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