“…Our proposal is that the key for SMEs to create strategic innovation mechanisms is initially based on the development of higher levels of absorptive capacities (TALEBI; TAJEDDIN, 2011;BARBAROUX, 2014;AOKI;BADALOTTI, 2014). Some studies (DÁVILA; DURST; VARVAKIS, 2018; CASSOL; ZANESCO; MARTINS; MARIETTO, 2019;AL MAMUN;FAZAL;MOHIUDDIN;SU, 2019) recently observed the configuration of AC in developing economies, such as Brazil, in search of an understanding of the routines and practices capable of boosting the construction of new organizational capacities and enhancing innovation in SMEs. However, questions remain about how SMEs develop the ability to absorb and internalize external knowledge.…”