Influences of Implementing the Learning Organisation on Companies ’ Financial and Non-Financial Performances

The learning organisation (lo) concept as one of the numerous man-agement tools available has been significantly gaining in popularity around the globe. Yet few models have been implemented to assess the lo’s influences on companies ’ non-financial and financial perfor-mances. Therefore, at the usp Institute a Learning Organisation As-sessing Model (loam) was developed and implemented over a period of five years. The empirical research presented in this article reveals pos-itive non-financial and financial effects on the performances of compa-nies with a more developed lo concept according to the loam. Re-search findings reveal the critical success factors in the implementation of the lo and provide tangible advice to management in helping them to achieve the best results possible when applying the lo concept. Key Words:management tools and techniques, learning organisation, financial and non-financial performances jel Classification: d83, m1, m5, o3