Their study confirms that learning orientation determines the implementation of organizational innovations although the effect is noticeably higher for large museums than for small ones. Also Chiou & Chen’s study (2012) in Taiwan’s Information, Telecommunications and Electronic industry demonstrates by using Structural Equation Modeling (SEM) that three out of the four organizational values of learning orientation mentioned above, such as open- mindedness, shared vision, and intraorganizationalknowledge sharing except commitment to learning, have a positive effect on innovation capital4, andinnovation capital has a positive effect on firm performance.