IT Capability And Enterprise Performance Of Small And Medium-sized Enterprises

In the 21 st century,with the rapid development of technologies such as big data and cloud computing,the integration of "two modernizations" has also promoted the transformation and upgrading of China's economic structure.Information industry has become the largest and most permeable pillar industry and strategic industry.Many scholars' research perspective has gradually changed from "whether to invest in IT" to "how to make IT investment more effective".The effective implementation of management accounting will also depend on the means of information technology to optimize.With the promotion of the national "double innovation" policy,small and medium-sized enterprises have become the most dynamic economic group.Because of their own characteristics,SMEs have a low level of information construction and are prone to the phenomenon of "IT investment black hole".Therefore,taking SMEs as the research object,this paper studies the relationship between IT competence and enterprise performance,which provides a scientific basis for SMEs to correctly understand the current application of IT competence.Based on a comprehensive review of the theoretical research results at home and abroad,this paper defines the research focus and puts forward research hypothesis,deeply analyses the relationship between different dimensions of IT competence and different dimensions of enterprise performance,and considers the moderating role of IT dependence.Then,it makes an empirical analysis,including the model construction of research variables,the survey and revision of questionnaires,data analysis and hypothesis testing(using SPSS22.0 and AMOS22.0 software for descriptive statistics and correlation analysis of sample data,reliability and validity test of questionnaires,structural equation model test).Through the study of 238 sample data of small and medium-sized enterprises in Beijing,Tianjin and Hebei,this paper draws the following conclusions:(1)IT competence has a significant positive impact on enterprise performance;(2)IT competence has a significant positive impact on different dimensions of enterprise performance,which is shown as operation performance >financial performance > social performance;(3)Different dimensions of IT competence dimensions also show significant different effects on enterprise performance: IT infrastructure and IT system conventions have a significant positive impact on enterprise performance;IT business integration capability has a negative impact,IT learning and change capability has a positive impact on enterprise performance,but they are not significant.(4)IT dependence has a significant positive moderating effect between IT capability and enterprise performance.Theresults of this paper show that the informatization construction of SMEs in China is under way,but there are still some problems in the process of informatization implementation.Enterprise informationization is a long-term process,so it needs to be improved from the external environment and internal management.