This study provides a systematic literature review on the relationship between organizational learning (OL) and operational efficiency within the Vietnamese banking sector, with a specific focus on the digital transformation era. Utilizing the PRISMA framework and content analysis on a corpus of 50 highly relevant academic papers, the research synthesizes how learning mechanisms enable banks to adapt to rapid technological disruptions. The findings underscore that organizational learning serves as a pivotal strategic capability, integrating knowledge-based resources—most notably intellectual capital and human capital—to optimize operational performance. The analysis reveals that digital transformation is not merely a technological shift but an intensive organizational learning process; the ability to acquire and apply new knowledge regarding Fintech and ICT is a decisive factor for sustaining competitive advantage. However, the review identifies critical research gaps, including a lack of integrated theoretical models linking digital strategies with OL frameworks and a predominance of quantitative methodologies that overlook internal behavioral mechanisms. Finally, the study proposes a new conceptual framework and outlines a future research agenda to enhance the adaptive capacity of commercial banks in a rapidly evolving financial ecosystem.
