Organizational Learning Functions, Learning Application, and Learning Outcome in Ghana Revenue Authority

Abstract

This study aims to disaggregate organizational learning into its constituent functions to investigate how these functions influence learning application and subsequent organizational outcomes. It specifically seeks to identify which learning functions are most critical for driving institutional change and performance improvement within a public sector organization. The study employed quantitative, cross-sectional survey design. Data were collected from 178 employees of the Ghana Revenue Authority. Regression was used to test the hypothesized relationships between distinct organizational learning functions (e.g., information acquisition, communication systems, conclusion drawing), learning application, and organizational outcomes. The results demonstrate that while most learning functions are important, the mechanisms for drawing conclusions, the quality of communication systems, and the ability to integrate learning into organizational policy and strategy are the strongest predictors of learning application. Furthermore, learning application was found to have a significant positive effect on both tangible organizational outcomes and employees’ perceptions of organizational performance, acting as a crucial mediating variable. For managers leading change, this research highlights the need to move beyond general support for learning and focus on strengthening specific systems. Building robust mechanisms for collective sense-making, ensuring transparent communication, and creating clear pathways for new knowledge to inform policy are critical for institutionalizing change and enhancing performance. This paper provides a novel, function-based analysis of organizational learning systems, offering a more granular understanding than holistic models. It empirically establishes learning application as a central mechanism through which specific learning functions translate into tangible improvements, providing valuable insights for public sector organizational change management.