Abstract: | In this paper, we explore the capacity during the process of a firm's information system adoption and implementation from knowledge management perspective, based on a firm's level construct. According to the di- mensions of absorptive capacity proposed by Zahra and George, we point out that the concept of IS absorptive ca- pacity, analyze and summarize the elements of potential absorptive capacity and realized absorptive capacity. We use data from two manufacturing organizations, analyze two firm's realities of IS absorptive capacity. The study indicates differing antecedents may have differing effects on potential absorptive capacity and realized ab- sorptive capacity. |