Establishing virtual organizations is a novel work environment that requirespreparing employees with information, technology, and knowledge for better performance. However,these competencies require an ability to learn, which is also significant to the success of organizations,and the inquiry of how such learning happens remains a crucial topic in management research. Thecurrent paper sheds light on the significant and related works and how and why virtual organizationapplications could affect organizational learning. Few researchers have yet deliberated how virtualorganizations affect organizational learning: the characterization of people, objects, and processes bydigital representations offering superior occasions for the interpersonal and organizationalinteractivity and attachment that induces organizational learning. A comprehensive review of theliterature is developed. A conceptual model based on theories is proposed that suggests relationshipsthat could interpret and provide a better understanding of the mechanisms that foster organizationallearning.