This study investigates the relationships between knowledge acquisition, absorptive capability, and innovation capability on Taiwan’s knowledge-intensive industries using a structural equation model, which is constructed based on the data sampled from financial and manufacturing industries, and the 362 returned valid research samples. 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.
