Taking into account that absorptive capacity was developed as a construct by Cohen and Levinthal in 1990 "Is the firm ability to recognize value external knowledge, assimilate and exploit it with commercial ends", Zahra y George in 2002 made a re-conceptualization of the construct as a dynamic capability. But this capability has to be developed or created through a learning process. Therefore, the ACAP (Absorptive Capacity) creation and development underlies on the organizational management system dynamic.