Organisational learning theory appears to be practical when researchers can find links between two or more variables that can be justified and implemented. While much has been written about organisational learning, with many reported successes, further research is needed to link the internal techniques of procedure with the externalisation of these in practice. Such principles seem more valuable when superior organisational competencies are linked to a learning culture, when the improvement of behavioural routines can be traced to the existence of superior learning. This paper explores these links. The paper is based on an empirical investigation – the contemplative link between learning levels and the creation of organisational competence is a new approach. The paper seeks to make a contribution to developmental theory as well as organisational learning in practice. It suggests that a firm’s competitive advantage can be increased as a result of competencies that are established from a learning culture.