IntroductionIn seeking the theoretical framework to serve as the basis for the research and analysis at the heart of our thesis, it is critical to understand the construction and directing element of the theory we are adopting from months to come. Stewart, Harte and Sambrook (2010, p223) have determined the relationship that theory plays with the evolution of the research process and its designer “In summary therefore the concept of theory is inextricably linked to notions of science which, at least originally , refers to the investigation of the world according to a set of rules and principles.” These rules and principles will constitute the guidance and limits for directing the inquisition, once adopted and accepted by the authors and their advisors, the thesis will be required to follow the direction established by the theoretical framework. We will establish the basis of our article and establish two main paradigms and also decide which one will be the most relevant. Theoretical Framework Easterby-Smith, Thorpe, and Jackson (2012) set out the main epistemological methods centered on positivism and social constructivist, the latter component will be the approach that will continue to inspire our research. Starting from this model we must develop a theoretical framework in relation to the topic of our thesis, we will investigate the influence of Hofstede's cultural dimensions (Hofstede, 1980) on organizational learning within SMEs in China. Learning is an individual and collective process that includes different realities, multiple experiences and distinctive perspectives that must be assembled in a consolidation of quantitative and qualitative methods. This is in complete harmony with the constructivist position detailed by Easterby-Smith, Thorpe… at the heart of the article… the organizational learning aspect. Being aware of the future weight of these elements, we requested the intervention and guidance of our colleagues and scholars to provide a much-needed opinion regarding the relevance of the concept and the theoretical characteristics of our future study. Conclusion The philosophical paradigm is the ground in which the rest of the thesis production, the second phase consists of adopting a theoretical framework to help design the methodology and methods that will act as a skeleton to determine the composition of the research. At this point we established a provisional approach to create a bilateral framework that encompassed the two main aspects of our project, cultural dimensions and organizational learning. We hope that some criticisms and suggestions will come to fruition by helping us preserve a final version of these components.