In a changing environment, management of information and knowledge is a huge challenge for the organization to value creation, maintenance and development of a sustainable competitive advantage. However, rapid changes in the environment, technology and competition rules have exacerbated the problems facing the organization to achieve these goals. Thus, given the important role played by the concept of information and knowledge, many companies have been forced, over the past twenty years, to abandon old models and adopt new approaches able to absorb information and knowledge scattered. The absorption process of internal and external information has become an essential part of the performance for firms that want to adapt to changes in the competitive environment. Despite the abundance of literature on absorptive capacity, a methodological lack and theoretical ambiguity about specifying its definition and "dimensialisation" persist in most studies. The objective of this research is to contribute to the literature on absorptive capacity through the creation and validation of new perspectives or measures, supported by a thorough analysis of the literature through business intelligence and knowledge management. From a conceptual model we test the psychometric properties of our constructed on data from 54 French companies. The results of the study confirm the validity of the proposed scales. So, they argue their consolidation and used as an instrument for measuring the absorption capacity.