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The aim of this paper is to determine the relationship among two intangible assets. Specifically, we studied the relationship between organizational learning and corporate reputation because both have similar properties which suggest the existence of a strong positive association. Organizational learning is a critical infrastructure that supports the strategy formulation and implementation systems of a company where corporate reputation is a key element, relying on the perceptions of stakeholders about the behaviour of the company. Consequently, organizational learning has a positive effect on corporate reputation. An empirical study was done for the Spanish accounting audit firm in 2010, because professional service firms seem to be more sensitive to organizational learning and corporate reputation, and to the attitude of employees (mainly managers). Auditing is a labour-intensive service, where the managers and employees are important actors in the interaction with customers and, therefore, in the development of organizational learning and the configuration of the firm's corporate reputation. This paper also analyzes the influence of organizational learning and corporate reputation on financial performance, because both are intangible assets through which firms can achieve competitive advantage. Subsequently, a regression analysis confirms that organizational learning activities have a positive and significant effect on some dimensions of corporate reputation, differentiating its major influence on internal and/or external dimensions. As well as this, the direct and indirect effects among organizational learning, corporate reputation and financial performance of the firm are tested through a structural equations model. The results exhibit the positive and direct influence of corporate reputation on financial performance and the positive and indirect effect (through corporate reputation) of organizational learning on that firm's results. Therefore, this study serves as an important contribution to the literature by examining and identifying the positive relation between organizational learning activities and corporate reputation, testing their direct and indirect effect on business results, in particular on financial performance. [ABSTRACT FROM AUTHOR]

Organizational learning (OL) is a process that transforms information into knowledge within an organization, by a set of sequential phases (information acquisition, information distribution, shared interpretation, and organizational memory). The previous OL phases are considered as precursors of the next OL activity. The organizational structure also plays a crucial role in determining learning processes. This study aims to analyze the importance of prior OL phases on OL, and examine empirically whether the organizational structure (job specialization -vertical and horizontal-, formalization, centralization and indoctrination) affects directly to the OL process. Carrying out regression analysis, this study has two different implications. First, all OL phases have a positive and significant effect on OL activity. And second, organizational structure directly affects the OL, where high vertical job specialization and low centralization are significantly associated with greater capacity for information distribution, low horizontal job specialization and formalization with shared interpretation, and low formalization with organizational memory. [ABSTRACT FROM AUTHOR]

Organizational learning (OL) is a set of actions (information acquisition, information distribution, information interpretation, and organizational memory) within an organization, which intentionally and unintentionally produce knowledge. Information Technologies (ITs) are considered as common facilitating tools for all learning agents. The organizational structure also plays a crucial role in determining learning processes. This study aims to analyze the importance of some IT technologies on the OL, and examine empirically whether the organizational structure (job specialization -vertical and horizontal-, formalization, autonomy, and centralization) affects directly to the OL process. Carrying out regression analysis, this study has two different implications. First, Information Technology (IT) is a powerful tool to improve OL process. And second, organizational structure directly affects the OL, where low formalization and centralization, and high vertical job specialization are significantly associated with greater capacity for OL process. [ABSTRACT FROM AUTHOR]