The study of Absorptive Capacity (AB) in organizations has been carried out for at least a quarter of a century by national and international researchers. And since the mid-1990s, some research has prioritized measuring a company's absorptive capacity. Therefore, the objective of this research is to carry out comparisons of the results of research in Latin America that use similar definitions and measures for absorptive capacity. For this research, a bibliographic research has already been carried out to understand a little more about the subject, and a systematic review will be carried out and, finally, a comparative content analysis will be carried out to verify studies that present similar instruments for measuring the absorption capacity within each area. of knowledge. The tool used for the research is and will be the Portal de Periódicos da Capes to encompass a comprehensive research, and the Web Of Science and Scielo databases to refine it. This study will contribute significantly to the literature, helping future researchers to use a measurement instrument closer to the study in question, based on an analysis carried out in similar studies that proposed and validated instruments to measure absorptive capacity in Latin American companies. America.