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The objective of this paper is to develop a model for planning and establishment of knowledge management (KM) strategy in one of the Iranian Sub‐stream Aerospace Industries Organization to improve company's performance.

This research tries to use multi‐method approach by integrating balanced score card, which is a renowned strategic management approach, and Nonaka and colleagues' knowledge creation process (socialization, externalization, combination, and internalization model), which is a well‐known knowledge creation and conversion model, being adopted as the foundations of strategic knowledge management model (SKMM).

The analytical approach identifies eight issues as critical success factors of the knowledge strategy map in this case study. The overall results from the case study are positive as well, thus reflecting the appropriateness of the suggested SKMM model.

SKMM can be used to help forward the plan, establishment and evaluation of KM strategies and initiatives. This helps to ensure that the essential issues are covered during design and implementation phases of KM strategies.

This paper further provides an integrated perspective of KM metrics in high‐tech industries including the aerospace industry. It gives valuable information and guidelines that hopefully will help leaders to consider important issues during performance measurement of KM strategies in organizations.

The main objective of this paper is to investigate the role of knowledge management in aerospace industries and to provide a framework for knowledge management efforts specially designed for aerospace industries towards a knowledge‐based organization.

This is a conceptual article examining current perspectives of knowledge management regarding aerospace industries requirements. It provides a general framework for knowledge management applied in Iran Aerospace Industries Organization (AIO).

Providing a conceptual knowledge management framework can be applied to organizations practically. This framework has been applied in a large case study in Iran and is supported by practical implementation in AIO, one of the most important high‐tech industries in Iran.

This paper provides a very helpful guideline for practitioners in implementing knowledge management throughout the organizations and especially in large scale ones.

The paper may be of high value to researchers in the knowledge management field and to practitioners involved with KM adoption in the organizations. This study further opens up new lines of research and highlights implications for knowledge management efforts, including change management programs through KM tools. The paper also provides a synthesis and analysis of the viewpoints and the main factors as reflected in the literature on various dimensions of knowledge management.

This paper aims to discuss the essential issues of knowledge management adoption, in order to establish a knowledge management program in Iran Aerospace Industries Organization (AIO).

This paper has identified critical factors of knowledge management through Iran AIOs based on a comprehensive review of recent literature. For this purpose, a questionnaire was designed, applied and then analyzed by some statistical methods. The results discussed various perspectives from the knowledge management point of view, and provided some critical factors and a regression model for showing essential issues of subject.

The statistical analysis determined eight factors as critical issues in this large‐scale case study. These factors are “team working and KM features,” “leadership and commitment of CEO,” “appropriate organizational infrastructure,” “pilot, benchmarking and KM systems,” “job enrichment and security,” “culture, change management and strategy,” “collaborative and flexible organization” and “training and learning.” The overall results from the case study were positive as well, thus reflecting the appropriateness of the suggested regression model.

The extracted factors can act as a guideline for KM adoption in the organizations. This helps to ensure that the essential issues are covered during design and implementation phase of KM program. For academics, it provides a common language to discuss and study the factors crucial for knowledge management.

The paper may present high value to researchers in the knowledge management field and to practitioners involved with KM program in the organizations. This study further provides an integrated perspective of critical issues for KM adoption in the high‐tech industries including the aerospace industry. It gives valuable information and guidelines that hopefully will help the leaders to consider the important issues during knowledge management establishment in the organization.

The main objective of this paper is to develop a knowledge management (KM)approach in Iran aerospace industries based on the findings through the analysis of successful practices in KM area.

A qualitative case study technique has been used in this paper for data collection and analysis. For that, “grounded theory” research approach has been selected by which the collected data from successful organizations in KM adoption are categorized and analyzed. The extracted concepts were deployed in Iran aerospace industries to present a KM approach through benchmarking.

The overall results from the case studies analysis were positive, thus reflecting the appropriateness for benchmarking. The extracted concepts clarify how to develop KM approach in an organization. This approach has been applied in a large case study in Iran and is supported by practical implementation in Aerospace Industries Organization (AIO), one of the most important high‐tech industries in Iran.

This paper provides a helpful roadmap for practitioners in implementing KM through out the organizations and especially in large‐scale ones. This helps to ensure that the essential issues are covered during design and implementation phase. For academics, it provides a common language for them to deploy a KM approach in the organizations.

This study is probably the first to provide a benchmarked integrated KM approach based on the critical success factors extracted by analysis in a multi case study research. This study further opens up new lines of research and highlights implications for KM efforts through benchmarking. It gives valuable information and guidelines which hopefully will help the leaders to deploy KM in their organizations.

The purpose of this paper is to examine the impact of mediated power asymmetry on relational risk perception and modes of governance mechanism (intention‐based trust and unilateral control).

Survey research was conducted to collect data from 112 new product development (NPD) relationships and structural equation modeling was conducted to test the hypotheses.

The results suggest that benefiting from mediated power asymmetries by a firm is positively related to the relational risk perceived by its partner firm. This perception influences intention‐based trust to partner firm negatively and exercising of unilateral control positively. It was also found that the relationship between mediated power asymmetry and governance modes is mediated by relational risk perception.

This paper enhances the understanding of NPD relationships by examining the key mechanisms through which governance decision modes are influenced. In particular, the paper shows how mediated power asymmetries through affecting relational risk perception influence two governance modes including intention‐based trust and unilateral control.

Inter‐organizational arrangements are increasingly playing an important role in new product development (NPD). This article aims to investigate the links among power, risk, and governance in these kinds of relationships.

The authors investigated the links based on the data collected from 112 respondents representing 112 different NPD relationships.

The results of structural equation modeling revealed that, in the situation where coercive power is imbalanced between partner firms, the weaker partner perceives relational risk while imbalances in non‐coercive power do not influence relational risk perception significantly. The results also showed that relational risk perception is strongly associated with governance modes in such a way that negatively influences trust and the norm of information sharing, and positively affects vertical control, respectively. Further investigations revealed that the influence of power bases on governance modes was mediated through the relational risk perception.

This article contributes to a better appreciation of the factors that account for important determinants of opportunistic behavior of partner firms (i.e. power asymmetries) and governance modes that are available for companies in order to impede relational risks.

This paper aims to examine the impact of trust, norm of information sharing, and vertical control on relational ties in new product development (NPD) relationships.

Survey research was conducted to collect data from 112 NPD relationships and structural equation modeling was conducted to test the hypotheses.

The results suggest that trust and norms of information sharing are positively related to relational ties, while vertical control and relational ties are negatively related. Three independent variables (i.e. trust, norm of information sharing, and vertical control) could significantly predict relational ties. It was also found that there are threshold effects for independent variables as they influence relational ties.

The study enhances the understanding of NPD relationships by examining the key modes of governance through which relational ties are influenced.

The purpose of this paper is to investigate the relationship between tax avoidance, firm value and managerial ability in Tehran Stock Exchange and Over the Counter (OTC), according to the related theoretical foundations.

To calculate the managerial ability in this study, DEA is used based on the accounting data, company profile and industry and the hypotheses are estimated in a period of 12 years during 2004 to 2015 in TSE and OTC. Within the previous studies, to test the hypotheses, only the classical regression method is usually used and most of the times the effect of macroeconomic variables is not considered. In this study, in a new act for testing the hypotheses, three statistical methods are used, that is, classical regression models, mixed effects multilevel models and Bayesian multilevel models. Also in this study, the test of structural change is used to control the effects of macroeconomic variables, like inflation and other economic and political influence, on the results.

The results of these three methods show that the effect of income smoothing and earnings quality on the relationship between tax avoidance and firm value are significant.

Although several studies are conducted so far on the subject of the study, the current study is the first project which combined Bayesian econometrics. Therefore, the results are quite noble.

The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and non-income smoother companies based on the theoretical approaches.

To measure the managerial ability the data envelopment analysis is applied based on the accounting data, company and industry characteristics. In this research, hypotheses are tested for the first time by three statistical methods, namely classical regression models, mixed effect multilevel models, and Bayesian multilevel models, which have never been addressed in Persian accounting research studies. The hypotheses are estimated during a 12-year period from 2004 to 2015 in TSE and OTC. In this research, according to Lucas’s critique, structural change test is used in order to control macroeconomic and political variables affecting the results of the study.

The results of hypothesis testing by employing three statistical methods suggest that only one hypothesis of this investigation is significant, which shows the significant association of type of market’s impact (exchange of OTC) on the relationship between managerial ability and tax avoidance.

Each company’s performance is affected by various factors. The study intends to mention that the performance of listed companies in the stock market depends heavily on its financial reports. And investors with perceived perception by the reports, can indirectly squeeze their stock indexes with their sudden sale of stocks, and question the company’s performance with losses to the company.