Purpose – Internationalization process research has conceptualized the cross-border move of firms as a process of learning. Yet, little attempts have been made to develop a constructivist learning theory of the internationalizing firm. The aim of this paper is to apply a contemporary learning theoretical framework to analyze the internationalization of professional service firms.

Design/methodology/approach – A constructivist theory of learning is applied.

Findings – The paper explains learning during the internationalization process of professional service firms as a process of social interaction with the socio-cultural environment. The paper outlines specific individual and social mechanisms through which firms acquire new knowledge when moving across borders and embed themselves into a new socio-cultural market domain.

Research limitations/implications – The argument is theoretical in nature and has particular implications for future empirical research, which may investigate the specific social learning mechanisms of the internationalizing firm in particular professional service industries and cultural settings.

Originality/value – The application of a constructivist theory of learning to the internationalization of professional service firms is unique until now to the research field.