Raising the business profile of organizations is one of the constant goals to survive in today's competitive market. Absorption capacity and entrepreneurial orientation, such as organizational skills and behaviours, have proven relevant in improving the performance of institutions. This study aims to examine the relationship between absorptive capacity and entrepreneurial orientation in financial institutions. To this end, a study was carried out in one of the three representative banks of Ecuador, in which the competencies at the partner level were analyzed since the key role played by human capital in the execution and implementation of business strategies was recognized. In addition, the level of autonomy of the collaborator is analyzed as a moderating variable. The results obtained, through the estimation of a Model of Structural Equations, demonstrate that the absorptive capacity has a positive and significant influence on the entrepreneurial orientation of the collaborator.