This study examines absorptive capacity’s role and corporate culture in IS implementation success. Given the importance of learning and information absorptive in today's competitive environment, creating organizations and businesses based on information systems is required to successfully and rapidly achieve its goals. For using new information by employees and organizations it is necessary and inevitable to increase absorptive capacity in the organizations. Absorptive capacity is the organization’s ability to recognize the value of new information, assimilate and apply it to achieve organizational ends. The research data were gathered from production companies of automobile segments, settled in the province of Guilan. The sample volumes was calculated totally 227 persons from several companies. The research method was descriptive which was a survey type. The information was collected via questionnaire and a model of structural equations was used in order to measure relations between variables. The results indicate that corporate culture and absorptive capacity has a direct relation and has a positive effect on IS success.