“…An alternative approach to understanding organizational moral learning is offered by Tarip ( 2020 ), involving the spiritual heart using three perspectives: organizational learning, Islamic and critical realist perspectives. The author utilized the 4I organizational learning framework (Crossan et al, 1999 ) to understand the knowledge flow between the individual, group, and organizational levels; the Islamic perspective explains the noetic of the spiritual heart in line with the traditional (al-Ghazālī, 2007) and contemporary sciences, suited to understand the dynamism of moral learning and action; and the critical realist perspective, as a meta-philosophy (Bhaskar, 2012 ), bridges between Islamic and contemporary sciences.…”