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Organizational Learning and Firm Profitability: The Role of Competitive Advantage

Advances in Accounting Behavioral Research

ISBN: 978-1-78441-636-2, eISBN: 978-1-78441-635-5

Publication date: 1 October 2015

Abstract

This study collected perceptual data from 162 manufacturing managers to assess whether their perception of organizational learning is related to firm profitability or whether the relationship is indirect through firms’ competitive advantage (quality improvement, cost improvement, cycle-time improvement). The results indicate that managers perceive that organizational learning is significantly related to competitive advantage that, in turn, is positively related to profitability. The results also indicate that the relation between organizational learning and profitability is fully mediated by firm competitive advantage.

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Acknowledgements

Acknowledgments

The helpful comments of the editor and the anonymous reviewers are gratefully acknowledged.

Citation

Maiga, A.S. (2015), "Organizational Learning and Firm Profitability: The Role of Competitive Advantage", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. 179-211. https://doi.org/10.1108/S1475-148820150000018006

Publisher

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Emerald Group Publishing Limited