摘要:Information Technology (IT) capabilities play a significant role in increasing firm performance (Aydiner et al., 2017; Benitez et al., 2018; Oh et al., 2016). IT capabilities are the multifaceted bundles of IT resources which enable firms to coordinate business activities efficiently through the mobilization and deployment of these IT-based resources, hence improve various firm performance indicators (Bharadwaj, 2000; Nevo Ayandibu Deijl et at., 2013; Jardim-Goncalves et al., 2012; Love Wang, 2016). Especially in developing nations like Pakistan, 96%-98% of business settings can be classified as SMEs that engage approximately 78% workforce, contribute over 30% of national GDP and add 35% value in manufacturing industries (SMEDA, 2007). Irrespective of the size and type of business, it is necessary to recognize the contribution of IT resources in the firm’s growth and competitive advantage. In this regard, the SMEs sector of Pakistan is needed to be studied with respect to the utilization and development of IT resources (Munir, 2016).