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The purpose of this study is to validate a scale of Information Technology Capability (ITC) across cultures. Organization level survey data from small to medium sized exporters in China and the U.S were used to evaluate the cross-cultural invariance of the measure of ITC. Although results generally support invariance of the ITC across the Chinese and US samples, differences in error variances and latent means comparing Chinese and U.S. samples were detected. The potential of the measure of ITC in clarifying sources of competitive advantage for small to medium sized exporters is discussed and directions for future research are suggested.
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