El isomorfismo conceptual en la investigación sobre digitalización de pymes: tres modalidades de uso de la capacidad de absorción (2017–2026)
DOI:
https://doi.org/10.58493/ecca.2026.4.2.13Palabras clave:
Capacidad de absorción; transformación digital; pequeña y mediana empresa; isomorfismo conceptual; revisión conceptual; CA-Potencial; CA-Realizada.Resumen
La investigación empírica sobre adopción de tecnologías digitales en la pequeña y mediana empresa aporta evidencia que sostiene que el efecto del uso de estas herramientas y su relación con la innovación opera de forma indirecta. Asimismo, este vínculo está mediado por mecanismos organizacionales de procesamiento de información y conocimiento. La convergencia de estos hallazgos coexiste con una diversidad terminológica diferenciada, dado que cada estudio designa al mecanismo mediador de procesamiento de información y conocimiento, de manera distinta. Este estudio sostiene que un conjunto significativo de esa literatura describe, sin invocarlo nominalmente, el constructo de capacidad de absorción de Cohen y Levinthal (1990) y de Zahra y George (2002). Este patrón se denomina isomorfismo conceptual: la equivalencia estructural entre cadenas o lógicas causales presentadas como nuevas y la arquitectura validada del constructo de capacidad de absorción. A partir de una revisión conceptual de trece casos, se identifican tres modalidades, a saber, (a) operacionalización sin invocación, (b) invocación sin operacionalización conforme a la arquitectura validada y (c) sustitución por mediadores funcionalmente equivalentes. El artículo concluye con orientaciones operacionales para favorecer la integración teórica del campo.
Referencias
Aghazadeh, H., Zandi, F., Amoozad Mahdiraji, H. y Sadraei, R. (2024). Digital transformation and SME internationalisation: Unravelling the moderated-mediation role of digital capabilities, digital resilience and digital maturity. Journal of Enterprise Information Management. Publicación anticipada en línea. https://doi.org/10.1108/JEIM-02-2023-0092
Bojica, A. M. y Fuentes, M. M. F. (2012). Knowledge acquisition and corporate entrepreneurship: Insights from Spanish SMEs in the ICT sector. Journal of World Business, 47(3), 397–408. https://doi.org/10.1016/j.jwb.2011.05.007
Camisón, C. y Forés, B. (2010). Knowledge absorptive capacity: New insights for its conceptualization and measurement. Journal of Business Research, 63(7), 707–715. https://doi.org/10.1016/j.jbusres.2009.04.022
Carbonell García, D., Van Klyton, A. y Tavera-Mesias, J. F. (2025). The moderating effect of digital transformation on environmental turbulence in emerging economies: Advancing business model innovation research. Benchmarking: An International Journal. Publicación anticipada en línea. https://doi.org/10.1108/BIJ-03-2025-0216
Carrasco-Carvajal, O., García-Pérez-de-Lema, D. y Castillo-Vergara, M. (2023). Impact of innovation strategy, absorptive capacity, and open innovation on SME performance: A Chilean case study. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100065. https://doi.org/10.1016/j.joitmc.2023.100065
Cohen, W. M. y Levinthal, D. A. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, 35(1), 128–152. https://doi.org/10.2307/2393553
Cuevas-Vargas, H., Aguirre, J. y Parga-Montoya, N. (2022). Impact of ICT adoption on absorptive capacity and open innovation for greater firm performance. The mediating role of ACAP. Journal of Business Research, 140, 11–24. https://doi.org/10.1016/j.jbusres.2021.11.058
Díaz-Peláez, A., González-Cruz, T., Clemente-Almendros, J. A. y Castillo-Martínez, J.-C. (2025). Confronting digital strategic orientation and digital technologies on MSMEs' performance in emerging countries. Canadian Journal of Administrative Sciences. Publicación anticipada en línea. https://doi.org/10.1002/cjas.70030
Flatten, T. C., Engelen, A., Zahra, S. A. y Brettel, M. (2011). A measure of absorptive capacity: Scale development and validation. European Management Journal, 29(2), 98–116. https://doi.org/10.1016/j.emj.2010.11.002
Flyvbjerg, B. (2006). Five misunderstandings about case-study research. Qualitative Inquiry, 12(2), 219–245. https://doi.org/10.1177/1077800405284363
Gong, Y., Yao, Y. y Zan, A. (2022). The too-much-of-a-good-thing effect of digitalization capability on radical innovation: The role of knowledge accumulation and knowledge integration capability. Journal of Knowledge Management, 27(6), 1680–1701. https://doi.org/10.1108/JKM-05-2022-0352
Grant, M. J. y Booth, A. (2009). A typology of reviews: An analysis of 14 review types and associated methodologies. Health Information and Libraries Journal, 26(2), 91–108. https://doi.org/10.1111/j.1471-1842.2009.00848.x
Greenan, N. y Napolitano, S. (2023). Digital technologies, learning capacity of the organization and innovation: EU-wide empirical evidence from a combined dataset. Industrial and Corporate Change, 32(6), 1269–1304. https://doi.org/10.1093/icc/dtad064
Hair, J. F., Hult, G. T. M., Ringle, C. M. y Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3.ª ed.). Sage.
Hansen, A. K., Christiansen, L. y Lassen, A. H. (2025). Technology isn't enough for Industry 4.0: On SMEs and hindrances to digital transformation. International Journal of Production Research, 63(8), 2978–2995. https://doi.org/10.1080/00207543.2024.2305800
Jansen, J. J. P., Van den Bosch, F. A. J. y Volberda, H. W. (2005). Managing potential and realized absorptive capacity: How do organizational antecedents matter? Academy of Management Journal, 48(6), 999–1015. https://doi.org/10.5465/amj.2005.19573106
Jiménez-Barrionuevo, M. M., García-Morales, V. J. y Molina, L. M. (2011). Validation of an instrument to measure absorptive capacity. Technovation, 31(5–6), 190–202. https://doi.org/10.1016/j.technovation.2010.12.002
Khin, S. y Ho, T. C. F. (2018). Digital technology, digital capability and organizational performance: A mediating role of digital innovation. International Journal of Innovation Science, 11(2), 177–195. https://doi.org/10.1108/IJIS-08-2018-0083
Kogut, B. y Zander, U. (1992). Knowledge of the firm, combinative capabilities, and the replication of technology. Organization Science, 3(3), 383–397. https://doi.org/10.1287/orsc.3.3.383
Kroh, J., Globocnik, D., Schultz, C., Holdhof, L. y Salomo, S. (2024). Micro-foundations of digital innovation capability: A mixed method approach to develop and validate a multi-dimensional measurement instrument. Technological Forecasting and Social Change, 198, 122942. https://doi.org/10.1016/j.techfore.2023.122942
Lane, P. J., Koka, B. R. y Pathak, S. (2006). The reification of absorptive capacity: A critical review and rejuvenation of the construct. Academy of Management Review, 31(4), 833–863. https://doi.org/10.5465/amr.2006.22527456
Maldonado, T., Salaiz, A., Vera, D. y Keller, R. T. (2019). Taking stock of the absorptive capacity construct and its dimensions in the context of technological innovation: A meta-analytic approach. IEEE Transactions on Engineering Management, 66(2), 193–207. https://doi.org/10.1109/TEM.2018.2817388
Mikhailov, A. y Reichert, F. M. (2020). Influence of absorptive capacity on innovation: A systematic literature review. RAM. Revista de Administração Mackenzie, 21(3), eRAMD190033. https://doi.org/10.1590/1678-6971/eRAMD190033
Müller, J. M., Buliga, O. y Voigt, K.-I. (2021). The role of absorptive capacity and innovation strategy in the design of Industry 4.0 business models: A comparison between SMEs and large enterprises. European Management Journal, 39(3), 333–343. https://doi.org/10.1016/j.emj.2020.01.002
Orero-Blat, M., Palacios-Marqués, D. y Garrigós-Simón, F. J. (2025). Beyond digital transformation: A multi-mixed methods study on big data analytics capabilities and innovation in enhancing organizational performance. Review of Managerial Science. Publicación anticipada en línea. https://doi.org/10.1007/s11846-024-00768-8
Quinton, S., Canhoto, A., Molinillo, S., Pera, R. y Budhathoki, T. (2018). Conceptualising a digital orientation: Antecedents of supporting SME performance in the digital economy. Journal of Strategic Marketing, 26(5), 427–439. https://doi.org/10.1080/0965254X.2016.1258004
Roberts, N., Galluch, P. S., Dinger, M. y Grover, V. (2012). Absorptive capacity and information systems research: Review, synthesis, and directions for future research. MIS Quarterly, 36(2), 625–648. https://doi.org/10.2307/41703470
Shah, S. H. H., Lei, S., Ali, M., Doronin, D. y Hussain, S. T. (2024). The role of digital technology and digital innovation towards firm performance in a digital economy. Kybernetes, 53(2), 620–644. https://doi.org/10.1108/K-01-2023-0124
Shee, H., Miah, S. J. y De Vass, T. (2023). The effect of digital transformation and innovation on SMEs' performance in times of COVID-19. Problems and Perspectives in Management, 21(4), 84–98. https://doi.org/10.21511/ppm.21(4).2023.07
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Teece, D. J. (2007). Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance. Strategic Management Journal, 28(13), 1319–1350. https://doi.org/10.1002/smj.640
Teece, D. J., Pisano, G. y Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533. https://doi.org/10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z
Todorova, G. y Durisin, B. (2007). Absorptive capacity: Valuing a reconceptualization. Academy of Management Review, 32(3), 774–786. https://doi.org/10.5465/amr.2007.25275513
Tranfield, D., Denyer, D. y Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Van den Bosch, F. A. J., Volberda, H. W. y de Boer, M. (1999). Coevolution of firm absorptive capacity and knowledge environment: Organizational forms and combinative capabilities. Organization Science, 10(5), 551–568. https://doi.org/10.1287/orsc.10.5.551
Warner, K. S. R. y Wäger, M. (2019). Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal. Long Range Planning, 52(3), 326–349. https://doi.org/10.1016/j.lrp.2018.12.001
Xie, W., Zou, Y., Guo, H. y Wang, Y. (2024). Digital innovation and core competence of manufacturing industry: Moderating role of absorptive capacity. Emerging Markets Finance and Trade, 60(1), 185–202. https://doi.org/10.1080/1540496X.2023.2210715
Ye, F., Liu, K., Li, L., Lai, K.-H., Zhan, Y. y Kumar, A. (2024). Impact of digital technology usage on firm resilience: A dynamic capability perspective. Supply Chain Management: An International Journal, 29(3), 433–448. https://doi.org/10.1108/SCM-12-2022-0480
Zahra, S. A. y George, G. (2002). Absorptive capacity: A review, reconceptualization, and extension. Academy of Management Review, 27(2), 185–203. https://doi.org/10.2307/4134351
Zou, T., Ertug, G. y George, G. (2018). The capacity to innovate: A meta-analysis of absorptive capacity. Innovation: Organization & Management, 20(2), 87–121. https://doi.org/10.1080/14479338.2018.1428105
Descargas
Publicado
Número
Sección
Licencia
Derechos de autor 2026 Veronica Castillo Rodríguez

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Usted es libre de:
- Compartir — copiar y redistribuir el material en cualquier medio o formato
- Adaptar — remezclar, transformar y construir a partir del material
- La licenciante no puede revocar estas libertades en tanto usted siga los términos de la licencia
Bajo los siguientes términos:
- Atribución — Usted debe dar crédito de manera adecuada , brindar un enlace a la licencia, e indicar si se han realizado cambios . Puede hacerlo en cualquier forma razonable, pero no de forma tal que sugiera que usted o su uso tienen el apoyo de la licenciante.
- NoComercial — Usted no puede hacer uso del material con propósitos comerciales .
- CompartirIgual — Si remezcla, transforma o crea a partir del material, debe distribuir su contribución bajo la la misma licencia del original.
- No hay restricciones adicionales — No puede aplicar términos legales ni medidas tecnológicas que restrinjan legalmente a otras a hacer cualquier uso permitido por la licencia.











