The objective of this paper is to build and test a dialectical framework for analyzing contradictions of the organizational entrepreneurial learning. As a result of literature synthesis, we created a model describing 12 contradictions identified in the process of entrepreneurial learning. The model is further tested empirically, in order to analyze whether, and to what extent the post-accession businesses are learning and entrepreneurial organizations, and which contradictions are reconciled to the highest extent. We also attempt to identify relations between entrepreneurial learning and organizational performance.