“…Arising from organisational culture rigidity among oil and gas firms in Nigeria, most of these firms cannot easily respond to future and business challenges and uncertain environment surrounding oil and gas industry, thus reduced oil and gas marketing market share in Nigeria. Majority of studies such as (Arokodare, 2019;Chen, Wang, Nevo, Jin, Wang & Chow, 2014;Kipyegon, Obura & Oginda, 2018;Lee, Leem & Bae, 2018;Lu & Ramamurthy, 2011;Mavengere, 2013;Mao, Liu & Zhang, 2015;Ockley, Senaji & Kiyanjui, 2017;Panda & Rath, 2016;Rahim & Zainuddin, 2019;Rehman, Mohd Nor, Taha & Mahmood, 2018;Turulja & Bajgoric, 2016) have examined how IT capability affects firm performance in different sectors; but most of these studies have never investigated how IT capability affect firm performance proxy with market share of oil and gas marketing companies in Nigeria. Additionally, these past studies have not considered how organisational culture moderates between IT capability and firm performance in terms of market share of oil and gas marketing companies in Nigeria.…”