Having serious importance for the firms, Organizational learning and innovation are intangible assets to catch a high performance. This study has two parts namely theory and practice to determine the moderating role of innovation on the relationship between organizational learning and financial performance. The basic variables organizational learning, innovation and performance have been discussed in the theoretical part. Furthermore a model showing the relationship among organizational learning, innovation and performance has been presented in this part. Data were collected from a sample of 1000 top industrial organizations in Turkey through survey method. It has been found from the analyses that organizational learning is significantly and positively related to product innovation, process innovation and financial performance likewise there is a relationship between innovation varieties and financial performance. Moreover, process innovation has fully mediating role on the relationshi
Organizational Learning, Innovation, Performance, Large-scale Enterprises.