Although absorptive capacity plays an important managerial process role related to firm performance, prior research on environmental factors external to the organization and internal organizational resources and managerial support has been insufficient. Therefore, this study selected environmental factors, managerial attitude, information technology usage experience, and firm resources as antecedent variables, and analyzed the mediating effect of organizational absorptive capacity on firm performance. This study collected firm-level data from 126 companies through a survey and verified the research hypotheses and model using LISREL statistical analysis. As a result, this paper found that managerial attitude, information technology usage experience, and firm resources had positive effects on organizational absorptive capacity, and that absorptive capacity had a mediating effect on firm performance. Among these, the interesting finding emerged that managerial attitude influenced organizational absorptive capacity but did not affect firm performance, and that IT usage had a negative effect on firm performance.