The term "learning organisation" can mean many things this paper tries to understand learning as a corporate activity and sees it as a strategic issue. In this paper the work is convinced by the Stacey (1993) view of planning. The view that planning to achieve some definable set of objectives on the basis of a static linear cause and effect path is unlikely to bring any profit to a system. That planning as a process to make yourself more comfortable within the world or planning to be something better than you currently are is a laudable activity and the planning process is more beneficial than the plan itself.