The knowledge sharing creates a collaborative environment which contributes to creation of flexibility and meeting demands in supply chain. It guarantees the access of members to external knowledge and overall supply chain improvement in competitive environment. The steel industry as the second “key” and “strategic” industry after oil and petrochemical industry in Iran as one of the important countries in middle-east and due to its importance for development but also due to the characteristics of its cost accounting system is selected as case study. Regarding to, this study aimed to design a comprehensive list containing all knowledge sharing (KS) motivational factors for steel industries supply chain. Thus, a mixed method of qualitative (a three-phase Delphi method) and quantitative (decision-making trial and evaluation laboratory-DEMATEL) has been adopted. At first stage, the 33 motivational factors of KS were identified through literature review. Then using Delphi method, respondents were provided with the findings from the literature to shortlist and merge the factors based on steel industry supply chain features. Due to different theoretical and practical standpoints of views about KS motivators in steel industry supply chain, 30 respondents (experts) participated. The final factors extracted via Delphi method was 15. Then, DEMATEL method was used to find interdependence among factors. At the end, cost accounting system for each factor were asked from knowledge management departments in steel supply chain. The results indicated that majority of the costs in steel industry supply chain is spent in decreasing power and sense of ownership of knowledge, improving culture and expectations, and improving personal contact and interaction, team culture, rewards, strategic thinking, and individual management of time, respectively. Whereas, the results of DEMATEL technique indicated that team culture, power, and sense of ownership of knowledge; personal contact and interaction; trust; culture; and expectations are the 5th high ranking factors. Although there are plenty of techniques used for improving team culture such as community of practice, after action review, Knowledge caf’e, it is not so dominant in cost accounting system. Hopefully, departments consider power and sense of ownership of knowledge more carefully. Managers in steel supply chain pay more attention to cultural issues by having educational courses. Strategic thinking is not among the highest-ranking factors, but there are costs spent for it in steel supply chain which should be pondered upon it.