## 2 Literature Review and Hypotheses
### Information Technology Capabilities, Entrepreneurial Orientation, and Firm Performance  
The exponential technological advancement, coupled with the increased availability of IT infrastructure, has democatized access to IT tools and resources across all industries [44]. This transformation has catapulted the relevance of IT capabilities (ITC) in both the business and academic spheres [22]. The proliferation of practitioners and researchers in this field has resulted in a variety of interpretations and definitions of ITC, which was originally introduced by [PERSON] et al. [6], defining it as an organization's ability to utilize technology to achieve strategic objectives. [PERSON] [22] expanded this definition, describing ITC as a firm's ability to mobilize and deploy IT-based resources in synergy or conjunction with other resources and capabilities to differentiate from the competition. Another conceptual contribution from [PERSON] [22] is the identification of three dimensions in ITC: IT infrastructure, IT human resources, and IT-enabled intangibles. Inspired by [PERSON]'s conceptualization, numerous studies have emerged that decompose ITC into various dimensions [45]. Among them, [PERSON] and [PERSON] [46] propose dimensions such as IT objects, IT knowledge, and IT operations. On the other hand, [PERSON] and [PERSON] [47] suggest that IT infrastructure flexibility, IT integration, IT-business alignment, and IT management are key dimensions. Although conceptualizations vary, with some being more granular than others, there are points of convergence. Most conceptualizations contemplate the management of IT-based resources, both tangible and intangible, and their integration with other knowledge, skills, and technical capabilities [5]. Therefore, we are focused on three categories: IT managerial capability, IT technical capability, and human capital support. ITCs require an investment with uncertain returns, especially considering the skill gaps among employees in emerging markets, which pose substantial hurdles to unlocking the full potential of technological advancements. Scholars have shown that these and other barriers can be overcome if organizations nurture an EO, favoring an effective resource orchestration conducive to ITC development [20]. In particular, entrepreneurial-oriented companies tend to take the risks associated with adopting cutting-edge technologies; a proactive attitude can empower companies to cultivate the ITC necessary for uncovering market opportunities, and a willingness to implement innovative solutions can expand existing ITC, promoting their adaptability and growth [9]. Consequently, the second research hypothesis is formulated:  
**Hypothesis 2 (H2). **_EO has a direct and positive effect on the development of ITC._  
ITCs have been considered in the literature as a dynamic capability since they enable the detection of opportunities by leveraging information networks, especially in volatile markets characterized by environments with great uncertainty [20,48]. ITC is a key driver of efficiency and productivity in organizations, and there is considerable empirical evidence of the positive effect of ITC on FP [20]. [PERSON] et al. [49] provided evidence of the effect of ITC on the performance of Cameroon companies. [PERSON] et al. [20] found supporting results in the context of Korean companies. Similar to the aforementioned cases, [PERSON] et al. [5] found evidence of managerial and technical ITC on the performance of Turkish companies. The three previous articles apply the resource-based view. We aspire to follow in their footsteps, but from a different perspective, that of the DCV. Within this framework, the ensuing hypothesis is articulated:  
**Hypothesis 3 (H3). **_ITC has a direct and positive effect on FP._  
As mentioned, to better understand the role of EO in organizations, it is crucial to examine its indirect effect on FP or combine it with other variables [10]. This effect operates through a mediating variable, in this case, ITC.