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By testing five hypotheses, the research results find that absorptive capacity is the mediator between knowledge acquisition and innovation capability, and that knowledge acquisition has a positive effect on absorptive capacity. In addition, we used a multi-group approach and found that industry is a moderator between knowledge acquisition and innovation capability. Finally, a conclusion including research findings, discussion, implication, and future works is presented. <\/jats:p>","DOI":"10.1177\/0165551509340362","type":"journal-article","created":{"date-parts":[[2009,6,30]],"date-time":"2009-06-30T00:26:25Z","timestamp":1246321585000},"page":"19-35","source":"Crossref","is-referenced-by-count":95,"title":["Relationships between knowledge acquisition, absorptive capacity and innovation capability: an empirical study on Taiwan\u2019s financial and manufacturing industries"],"prefix":"10.1177","volume":"36","author":[{"given":"Shu-hsien","family":"Liao","sequence":"first","affiliation":[{"name":"Department of Management Sciences and Decision Making, Tamkang University, Taipei, Taiwan, Republic of China,"}]},{"given":"Chi-chuan","family":"Wu","sequence":"additional","affiliation":[{"name":"Department of Management Sciences and Decision Making, Tamkang University, Taipei, Taiwan, Republic of China"}]},{"given":"Da-chian","family":"Hu","sequence":"additional","affiliation":[{"name":"Department of Management Sciences and Decision Making, Tamkang University, Taipei, Taiwan, Republic of China"}]},{"given":"Kuang-an","family":"Tsui","sequence":"additional","affiliation":[{"name":"Department of Management Sciences and Decision Making, Tamkang University, Taipei, Taiwan, Republic of China"}]}],"member":"179","published-online":{"date-parts":[[2009,6,29]]},"reference":[{"key":"atypb1","volume-title":"Post-Capitalist Society","author":"P.F. 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