This paper investigates the relationship between organizational fit and performance. More specifically internal coherence within and between differential abilities to learn and attributes of the organizational context and the relationship between the level of internal coherence and form performance is assessed in the specific context of SMES. Results derived from a particular form of theoretical approach based on fit as gestalt suggest that fit and performance must be interpreted in light of the organizational evolution and the corresponding change brought upon by influential actors such as the CEO. It was also possible to show not only that fit as gestalt is an appropriate methodological and analytical approach to the study of such phenomena but also that second order fit may in fact provide more robust results since it allows to investigate mutual and reciprocal correspondence between configurations of abilities to learn and organizational context.