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              <p>La capacité d’absorption (ACAP) d’une organisation est considérée comme une capacité dynamique fondée sur des routines et des pratiques. Si les débats académiques soulignent l’importance de les étudier avec finesse, les méthodologies proposées aujourd’hui en Systèmes d’Information, et plus largement en Sciences de Gestion, ne sont pas satisfaisantes. Nous proposons de comparer les différentes méthodologies qui peuvent être mobilisées pour appréhender plus finement les routines et les pratiques d’ACAP. Sur la base des limites identifiées de ces méthodes, nous proposons l’approche collaborative ISEACAP (Identification Simulation Évaluation et Assimilation pour les pratiques d’ACAP). Cette méthode s’inscrit dans les approches « practice-based » et s’appuie plus spécifiquement sur la co-production de savoirs en interaction directe avec les praticiens. ISEACAP favorise la description en finesse des pratiques d’ACAP à travers une méthode ludique et participative. L’article propose ainsi une nouvelle méthode de recherche collaborative qui permet conjointement, aux praticiens de s’engager activement dans une démarche réflexive de leurs pratiques, et aux chercheurs de mieux appréhender les mécanismes constitutifs de l’ACAP. Au-delà de l’absorption de connaissances, la méthode proposée ouvre des perspectives pour l’étude des pratiques et routines organisationnelles mobilisées (de manière consciente ou non) par les acteurs pour la création et le développement de toute capacité dynamique.</p>
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