Abstract

The purpose of this paper is to examine the relationship among organisational unlearning, human capital and firm performance. In doing so, this paper comprehensively reviewed the literature on the unlearning concept, and developed and validated a model to measure unlearning in 112 companies listed on the Spanish Stock Exchange. The methodology involved the construction and analysis of a structural model using both subjective and objective criteria in our measurement variables, developed from a relevant literature review. Our findings show that managers need to develop an unlearning context process to create human capital, which is a primordial asset to improve firm performance.