Main Article Content
Nowadays, knowledge management has become a key element in the performance of companies. The absorption capacity, according to the available evidence, is closely related to the knowledge management. The aim of this article is to propose an indicator that allows quantifying the absorption capacity of Costa Rican companies. Based on the approach of Vega-Jurado et al. (2008), an index composed of three factors was defined: organizational knowledge, formalization, and mechanisms of social integration. The information used came from a survey applied by the Observatory of SMEs to 1167 micros, small and medium-sized Costa Rican companies. In the article, the index is calculated, and the statistical robustness is verified by sectors and sizes of enterprises, providing interesting differences.
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