In this chapter we present a model of organizational learning that ties together the conceptual elements described in Chapters II, III, IV and V with the process of organizational memory construction analyzed throughout Chapters VI, VII and VIII. This chapter also concludes the theoretical part of the book. In the MEP (memory – experience – plan) model organizational learning emerges from three basic coordinates: the coordinate of past knowledge (memory), the coordinate of current interaction (experience), the coordinate of intention and anticipation (plan). In this three-dimensional space, learning emerges out of actions and explanations. Organizational learning emerges from the bottom through the construction of a new explanation and its incorporation into organizational memory.