Organisational Learning in Multinational Corporations: Evidence from Microsoft Corporation's Cultural Transformation
Purpose: This article investigates how multinational corporations (MNCs) build and sustain organisational learning (OL) capacity across geographically dispersed and culturally heterogeneous operations. It uses Microsoft Corporation's transformation under Chief Executive Officer Satya Nadella as an illustrative case for understanding how theoretical learning mechanisms operate in practice. Design/methodology/approach: The article adopts a qualitative, exploratory design based on documentary analysis. It synthesises the organisational learning literature - including the behavioural theory of the firm, the knowledge-based view, absorptive-capacity theory and network theory - with publicly documented evidence on Microsoft's cultural shift from a "know-it-all" to a "learn-it-all" organisation and its integration of GitHub following the 2018 acquisition. Findings: The review shows that effective cross-border learning in MNCs depends on the interaction between formal transfer mechanisms (expatriation, communities of practice, digital platforms, centres of excellence, after-action reviews) and the cognitive, cultural, structural, motivational and temporal barriers that routinely undermine them. Microsoft's experience illustrates that leadership commitment, incentive redesign and culturally sensitive interventions can convert a rigid, siloed culture into one capable of continuous cross-border knowledge exchange, although residual challenges - such as uneven legitimacy for peripheral subsidiaries - persist. Practical implications: The article proposes five strategic interventions - learning time-banks, contextual cultural cueing, learning liaisons, a fail-forward knowledge marketplace, and learning-equity audits - that MNC managers can adapt to strengthen organisational learning systems. Originality/value: The article contributes an integrative, theory-grounded reading of a contemporary and well-documented corporate transformation, offering both academics and practitioners a structured account of how organisational learning theory translates into…
Keywords: Organizational learning, multi national corporation, knowledge transfer, transactions cost, absorptive capacity, growth mindsets, Microsoft, corporate culture
Citation: Ejalonibu, O.S. & Momot, A.I. (2026). Organisational Learning in Multinational Corporations: Evidence from Microsoft Corporation's Cultural Transformation. International Journal of Innovative Research in Accounting and Sustainability, 11(2), 167-175.