This research examined whether airlines learn more from internally or externally attributed causes of airline accidents. The greater the proportion of internally attributed causes is, the more likely it is that an airline will learn. Airlines performing below their aspiration levels are more likely to learn from internally attributed causes of accidents. We conducted this investigation by collecting data from the U.S. National Transportation Safety Board (NTSB) database. Our research findings provide implications for future studies that discuss the factors affecting organizational learning.