Document Type : Research Paper

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Abstract

Many organizations have paid attention on Total Quality Management, (TQM) implementation. This research tries to examine whether TQT\t1 system in Mash - had Municipality could be applied? the most famous categories of strategic alliances will be reviewed and two new categories will be discussed based on the aspects of reengineering, restructuring, accounting and economy indices. At the end of this article, transaction cost theory, resource based view and De Novo Perspective as motivators of implementing strategic alliances will be reviewed and concluded.

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