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The process of knowledge and intellectual capital management aims to improve organisational performance and efficiency. Knowledge is a distinct capability that contributes to the improvement of this efficiency. Learning is an integral part of the knowledge system and can be identified by deconstructing available organisational knowledge. This paper offers an interpretative perspective of knowledge and intellectual capital development; it also examines previously fractured contextual approaches to organisational management research, which often fail to include learning as a significant factor for both absorbing and recognising the knowledge capabilities of a firm. Based on the results from a study conducted across 140 companies as well as selected case studies, this paper investigates learning mechanisms and their role in building a firm’s knowledge capabilities. This paper argues that learning is an integral part of the knowledge process in which learning acts as an endogenous factor for the development, absorption and utilisation of knowledge. The search continues for an appropriate epistemological framework in the area of management research under which organisational learning theories can be analysed while simultaneously remaining relevant and useful to the pragmatics of organisational knowledge development.