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The environment and rapid technological changes have led to a change in business management. In the current context, absorptive capacity, understood as the ability to acquire, assimilate, transform and exploit external knowledge is crucial to innovation capacity, and to the development and sustainability of competitive advantage. This research analyzes how management of technological assets; top management support on technology; technological skills; and technological distinctive competencies are positively related to absorptive capacity; and how they affect organizational performance.