The research subject is to examine the validation of both learning organization determinations and balance scorecard (BSC) determinations in the Egyptian Telecommunication Company (ETC) through the different managerial levels. The research objective to study how the Learning Organization is available in the ETC according to its concept, the difference between it and the organization learning, learning organization types, properties, determinations, and benefits. Also the research aimed to provide BSC as complementary measurement tool, the researcher displays it through its concept, advantages, and determinations. The last objective is to know the relationship between learning organization and BSC. Research results are that learning organization determinations are greatly valid. Also BSC's determinations –- are greatly valid in ETC .The research determines there is a strong correlation between learning organization determinations and the BSC determinations .The researcher built a model explains the learning organization role to activate the BSC. The model consists of inputs, operations and outputs. The input consists of system oriented, human resources policies supporting learning in organization, common values, associate leadership, and supported structure. The operational process consists of modern managerial methods include continuous improvement, empowerment, intellectual capital. So the outputs will be a learning organization can activate the BSC.