Abstract
The absorptive capacity implies that businesses can realize the value of a new information, assimilate it and direct it towards business objectives. The absorptive capacity that enables businesses to grasp, absorb and use new information is considered as an effective factor on the performance of the business. At this point, in this study is sought an answer to the basic research question “Does the absorptive capacity of enterprises have an impact on business performance?" The study was carried out in the SMEs of Isparta-Burdur Region. 218 people working at executive level in related SMEs were reached. Questionnaire technique was used for the people concerned. In the literature, studies in this direction have been carried out mostly in large enterprises, so the results and suggestions produced have found value in this direction. However, this study can add an original value to the literature as it takes place in SMEs and is thought to offer useful ideas for practical application.