“…Realized AC includes the routines with which the firm is able to explore the knowledge and apply it into product or service as the capability of transformation. Recently other researchers explore other factors such as the effect of AC on Open Innovation in SMEs (Huber et al, 2020;Lu et al, 2020;Senivongse, 2020), KM (Barakat, 2020;Chichkanov 2020), financial (Papazoglou and Spanos, 2021), organizational structures (García-Sánchez et al 2018;Siachou, 2021;Saeed, 2021), resources (Bhowmik, 2020), and manufacturing (Rehman et al, 2020;Duran et al, 2020). Most studies grounded in AC reflect the importance of bringing in outside sources of knowledge which is critical for the firm's AC.…”