面對全球市場快速的改變以及企業間劇烈的競爭，企業面臨如何創新以取得競爭優勢。公司除了必需不斷尋求新的外部知識，還必需吸收所獲取的新知並且將其應用在公司的商業目標上。如何協助企業獲取新知、吸收獲得的新知並應用其新知來促進企業創新已成為一重要課題。
在企業的競爭環境下，不同的組織因應企業的行為不同而有不同的行為導向，而組織的結構也因組織形成方式的不同而有所差異，過去的研究指出，組織內影響吸收能力的因素包含組織結構、組織策略及流程特質。因此，本研究將著重於組織結構以及組織行為如何影響組織的吸收能力並進行實證的分析。
本研究以組織結構的程序化、中央極權和專門化三個構面以及組織策略行為的客戶導向、競爭者導向、創新導向和內部/成本導向四個構面，來分別探討對於組織吸收能力兩個階段不同的影響，本研究並非著重在組織創新的績效而是以能夠達成組織創新的吸收能力做為衡量變數，此為本研究與前研究的不同處。
本研究以台灣製造業之廠商為研究主體，並請有參與過新產品開發專案的人員及主管填寫問卷，所得樣本為274份。經由實證結果發現，組織結構程序化與專門化皆對組織吸收能力兩階段產生正向影響，而中央集權則是都沒有顯著影響的。策略行為的競爭者導向和創新導向皆對組織吸收能力兩階段產生正向影響，在內部/成本導向對實質吸收能力產生正向影響，潛在部分則沒有顯著影響，客戶導向則是都沒有顯著影響。這些不顯著的結果跟之前學者所推論的結果是有段差異的。本研究認為即使中央集權可以幫助執行的效率，客戶導向會讓組織有動力尋求外部新知應用於產品上，但當個人能力不足時，不管是在外部知識的取得、消化甚至是轉換以及應用上都會降低執行的成效。

Facing to change rapid global marketing and competitive environment, organizations must realize innovation to get the competitive advantage. Organizations have to look for external knowledge, assimilate it and exploit it on the business target. How to improve acquirement new knowledge, assimilation and exploitation capability in the organizations becomes an important issue.
In the competitive global environment, organizations have different behaviors based on the strategies. The organizational construct difference comes from how to form an organization. In the past studies, the factors to influence absorptive capacity including organizational construct, organizational strategy and process characteristic.
We examine organizational construct, organizational behaviors and absorptive capacity. Organizational constructs separate three types: formalization, centralization and specialization. Strategic behaviors have four kinds of dimensions: customer-oriented, competitor-oriented, innovation-oriented and internal/cost oriented. We use three types of constructs and four kinds of orientations to find out influences on two phases of absorptive capacity. The difference with other researches is that we don’t focus on the performance instead of absorptive capacity. We examine the source of innovation to improve performance.
Our empirical analysis focuses on Taiwan manufacturing industry and we send the questionnaires to the NPD team. Totally we collected 274 questionnaires. Through the empirical result, formalization and specialization have a significantly positive relation with absorptive capacity. Centralization has no significantly relation with absorptive capacity. Competitor-oriented and innovation-oriented have a significantly positive relation with absorptive capacity. Internal/cost-oriented has a significantly positive relation with realized absorptive capacity, but no significantly relation with potential absorptive capacity. Customer-oriented has no significantly relation with absorptive capacity. We suggested that even though centralization increases the efficiency. Customer-oriented makes the team find new external knowledge and exploit it on the product. But if the personal capability is not enough to acquire, assimilate, transform and exploit the knowledge. It will still decrease the effects on absorptive capacity.

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