摘要：International Corporations globally are seeking ways of being ahead of other competitors in the industryof operations. Companies ranging from production to service firms in globally strive harder to meet thechallenges posed to them by environmental changes. Also the consulting industry is an integral part of serviceindustry due to the sum they contribute to the growth of the economy. The study tried to situate positionswhether organizational learning could serve as a strategic tool for enhancing organizational performance asregards employee commitment and organizational competitiveness. 240 copies of questionnaire wereadministered to selected international audit service firms considered for the study in Nigeria to get primary datathat treated appropriate research questions and hypotheses were tested accordingly. The study found thatopportunity for individual learning makes employees in the global firms to be committed and that organizationalconditioning has significant effect on competiveness. The study recommends that international service firmsshould endeavour to direct more resources to the area of organizational learning in order for them to be able toachieve better global industry relevance.
