Abstract
The relationship between the use of information technology (IT) and firm performance has been widely researched over recent years. However, there has been no well-founded empirical research on the role of intervening variables on such a relationship. The current paper aims to present an instrument to be used in such research and to study the role of two intervening variables including organizational infrastructures and business processes reengineering in such a relationship. Data from 200 car part manufacturers were gathered in a field survey. The empirical work indicated that constructed measures demonstrate the key psychometric properties including reliability and validity. The findings also demonstrate moderating effects of organizational infrastructures and mediating role of business processes reengineering on the relationship between the use of information technology and firm performance.