Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.

Aftab, J., Veneziani, M., Sarwar, H., et al. (2022). Entrepreneurial orientation and firm performance in SMEs: the mediating role of entrepreneurial competencies and moderating role of environmental dynamism. International Journal of Emerging Markets. https://doi.org/10.1108/ijoem-07-2021-1151

Aftab, J., Veneziani, M., Sarwar, H., et al. (2022). Entrepreneurial orientation, entrepreneurial competencies, innovation, and performances in SMEs of Pakistan: Moderating role of social ties. Business Ethics, the Environment & Responsibility, 31(2), 419–437. Portico. https://doi.org/10.1111/beer.12415

Argyris, C., & Schon, D. A. (1974). Theory in Pracfice. In: San Francisco: Jossey Bass.

Arshad, M., Meirun, T., Javaid, M., et al. (2020). The importance of learning orientation and entrepreneurial orientation on SMEs performance. International Journal of Disaster Recovery Business Continuity, 11(1), 1220-1228.

Asad, M., Aledeinat, M., Majali, T., et al. (2023). Mediating role of green innovation and moderating role of resource acquisition with firm age between green entrepreneurial orientation and performance of entrepreneurial firms. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2023.2291850

Baker, P. R. (1980). Richard Morris Hunt. Cambridge, Mass.: MIT Press.

Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108

Barney, J. B., & Clark, D. N. (2007). Resource-Based Theory. https://doi.org/10.1093/oso/9780199277681.001.0001

Bierly, P. E., & Chakrabarti, A. K. (1996). Technological learning, strategic flexibility, and new product development in the pharmaceutical industry. IEEE Transactions on Engineering Management, 43(4), 368–380. https://doi.org/10.1109/17.543979

Asch, D., & Bowman, C. (editors). (1989). Readings in Strategic Management. Macmillan Education UK. https://doi.org/10.1007/978-1-349-20317-8

Budiarto, B. W., Wulandari, S. K., Loso J., & Wenny, D. F. (2024). Analysis of the Influence Of Spiritual Capital, Motivation And Work Competencies On Performance Of Human Resource In Smes Sector. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 240–246. https://doi.org/10.35870/jemsi.v10i1.1906

Carpenter, M. A., & Westphal, J. D. (2001). The strategic context of external network ties: examining the impact of director appointments on board involvement in strategic decision making. Academy of Management Journal, 44(4), 639–660. https://doi.org/10.2307/3069408

Chen, C. Y., Huang, H. H., & Wey, S. C. (2017). The mediating roles of differentiation strategy and learning orientation in the relationship between entrepreneurial orientation and firm performance. Jiao Tong University Journal of Management. 37(1), 1-40.

China. (2022). China Statistical Yearbook 2022. China Statistics Press.

Clarysse, B., & Moray, N. (2004). A process study of entrepreneurial team formation: the case of a research-based spin-off. Journal of Business Venturing. 19(1), 55-79. https://doi.org/10.1016/S0883-9026(02)00113-1

Covin, J. G., & Wales, W. J. (2018). Crafting High-Impact Entrepreneurial Orientation Research: Some Suggested Guidelines. Entrepreneurship Theory and Practice, 43(1), 3–18. https://doi.org/10.1177/1042258718773181

Crossan, M. M., Lane, H. W., & White, R. E. (1999). An Organizational Learning Framework: From Intuition to Institution. The Academy of Management Review, 24(3), 522. https://doi.org/10.2307/259140

Daradkeh, M., & Mansoor, W. (2023). The impact of network orientation and entrepreneurial orientation on startup innovation and performance in emerging economies: The moderating role of strategic flexibility. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100004. https://doi.org/10.1016/j.joitmc.2023.02.001

Dimov, D. (2007). From Opportunity Insight to Opportunity Intention: The Importance of Person–Situation Learning Match. Entrepreneurship Theory and Practice, 31(4), 561–583. https://doi.org/10.1111/j.1540-6520.2007.00188.x

Dodgson, M. (1993). Organizational Learning: A Review of Some Literatures. Organization Studies, 14(3), 375–394. https://doi.org/10.1177/017084069301400303

Dwumah, P., Amaniampong, E.-M., Animwah Kissiedu, J., et al. (2024). Association between entrepreneurial orientation and the performance of small and medium enterprises in Ghana: the role of network ties. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2302192

Fang, X. (2018). A study of the relationship between entrepreneurial orientation, entrepreneurial action learning and entrepreneurial performance [Master’s thesis]. Northwestern University.

George, D., & Mallery, M. (2003). Using SPSS for Windows step by step: a simple guide and reference. London: Pearson Education.

Hair, J. F. (2009). Multivariate data analysis. Pearson.

Ince, H., Imamoglu, S. Z., & Karakose, M. A. (2021). Entrepreneurial orientation, social capital, and firm performance: The mediating role of innovation performance. The International Journal of Entrepreneurship and Innovation, 24(1), 32–43. https://doi.org/10.1177/14657503211055297

Isichei, E. E., Emmanuel Agbaeze, K., & Odiba, M. O. (2020). Entrepreneurial orientation and performance in SMEs. International Journal of Emerging Markets, 15(6), 1219–1241. https://doi.org/10.1108/ijoem-08-2019-0671

Jaworski, B. J., & Kohli, A. K. (1993). Market Orientation: Antecedents and Consequences. Journal of Marketing, 57(3), 53–70. https://doi.org/10.1177/002224299305700304

Jeong, S. W., & Chung, J.-E. (2022). Enhancing competitive advantage and financial performance of consumer-goods SMEs in export markets: how do social capital and marketing innovation matter? Asia Pacific Journal of Marketing and Logistics, 35(1), 74–89. https://doi.org/10.1108/apjml-05-2021-0301

Kline, R. B. (2023). Principles and practice of structural equation modeling. Guilford publications.

Kruesi, M. A., & Bazelmans, L. (2022). Resources, capabilities and competencies: a review of empirical hospitality and tourism research founded on the resource-based view of the firm. Journal of Hospitality and Tourism Insights, 6(2), 549–574. https://doi.org/10.1108/jhti-10-2021-0270

Li, K., Wang, X., & Du, T. C. (2020). Entrepreneurial orientation, online credibility, and online performance: Evidence from SMEs in a B2B electronic market in China. Journal of Small Business Management, 60(1), 93–118. https://doi.org/10.1080/00472778.2019.1695495

Lumpkin, G. T., & Dess, G. G. (1996). Clarifying the Entrepreneurial Orientation Construct and Linking It to Performance. The Academy of Management Review, 21(1), 135. https://doi.org/10.2307/258632

Manyati, T. K., & Mutsau, M. (2021). Leveraging green skills in response to the COVID-19 crisis: a case study of small and medium enterprises in Harare, Zimbabwe. Journal of Entrepreneurship in Emerging Economies, 13(4), 673–697. https://doi.org/10.1108/jeee-07-2020-0236

McKenny, A. F., Short, J. C., Ketchen, D. J., et al. (2018). Strategic entrepreneurial orientation: Configurations, performance, and the effects of industry and time. Strategic Entrepreneurship Journal, 12(4), 504–521. Portico. https://doi.org/10.1002/sej.1291

Meekaewkunchorn, N., Szczepańska-Woszczyna, K., Muangmee, C., et al. (2021). Entrepreneurial orientation and SME performance: The mediating role of learning orientation. Economics Sociology, 14(2), 294-312. https://doi.org/10.14254/2071789X.2021/14-2/16

Miller, D. (1983). The Correlates of Entrepreneurship in Three Types of Firms. Management Science, 29(7), 770–791. https://doi.org/10.1287/mnsc.29.7.770

Milovanović, B. M., Grčić Fabić, M., & Bratić, V. (2023). Strategic Approach to Configurational Analysis of Entrepreneurial Orientation, Strategic Networking, and SME Performance within Emerging Markets of Selected Southeast European Countries. Administrative Sciences, 13(2), 52. https://doi.org/10.3390/admsci13020052

Minniti, M., & Bygrave, W. (2001). A Dynamic Model of Entrepreneurial Learning. Entrepreneurship Theory and Practice, 25(3), 5–16. https://doi.org/10.1177/104225870102500301

Mokbel Al Koliby, I. S., Abdullah, H. H., & Mohd Suki, N. (2022). Linking entrepreneurial competencies, innovation and sustainable performance of manufacturing SMEs. Asia-Pacific Journal of Business Administration, 16(1), 21–40. https://doi.org/10.1108/apjba-09-2021-0480

Namazi, M., & Namazi, N.-R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics Finance, 36, 540-554. https://doi.org/10.1016/S2212-5671(16)30064-8

Nasir, W. M. N. bin W. M., Al Mamun, A., & Breen, J. (2017). Strategic Orientation and Performance of SMEs in Malaysia. SAGE Open, 7(2), 215824401771276. https://doi.org/10.1177/2158244017712768

NBS. (2017). National Economic Industry Classification 2017 (GB/T 4754-2017). https://www.chinesestandard.net/PDF/English.aspx/GBT4754-2017

Nikolić, N., Jovanović, I., Nikolić, Đ., et al. (2018). Investigation of the Factors Influencing SME Failure as a Function of Its Prevention and Fast Recovery after Failure. Entrepreneurship Research Journal, 9(3). https://doi.org/10.1515/erj-2017-0030

Nurudeen, S. A., Mathias, O. A., & Moses, O. A. (2024). Moderating Effect of Training and Development on Entrepreneurial Competence as Remedy for SMEs Performance. International Journal of Innovative Research in Accounting and Sustainability.

Pedhazur, E. J., & Schmelkin, L. P. (2013). Measurement, Design, and Analysis. Psychology Press. https://doi.org/10.4324/9780203726389

Prajogo, D. I., & Ahmed, P. K. (2006). Relationships between innovation stimulus, innovation capacity, and innovation performance. R&D Management, 36(5), 499–515. Portico. https://doi.org/10.1111/j.1467-9310.2006.00450.x

Pulka, B. M., Ramli, A., & Mohamad, A. (2021). Entrepreneurial competencies, entrepreneurial orientation, entrepreneurial network, government business support and SMEs performance. The moderating role of the external environment. Journal of Small Business and Enterprise Development, 28(4), 586–618. https://doi.org/10.1108/jsbed-12-2018-0390

Rae, D., & Carswell, M. (2001). Towards a conceptual understanding of entrepreneurial learning. Journal of Small Business and Enterprise Development, 8(2), 150–158. https://doi.org/10.1108/eum0000000006816

Rauch, A., Wiklund, J., Lumpkin, G. T., et al. (2009). Entrepreneurial Orientation and Business Performance: An Assessment of past Research and Suggestions for the Future. Entrepreneurship Theory and Practice, 33(3), 761–787. https://doi.org/10.1111/j.1540-6520.2009.00308.x

Sawaean, F. A. A., & Ali, K. A. M. (2020). The impact of entrepreneurial leadership and learning orientation on organizational performance of SMEs: The mediating role of innovation capacity. Management Science Letters, 369–380. https://doi.org/10.5267/j.msl.2019.8.033

March, J., & Simon, H. (1958). Organizations. New York: Wiley.

Statistics, S. p. B. o. (2020). 2019 Statistical Bulletin of Sichuan National Economic and Social Development. Sichuan provincial Bureau of Statistics

Stopford, J. M., & Baden‐Fuller, C. (1990). CORPORATE REJUVENATION. Journal of Management Studies, 27(4), 399–415. Portico. https://doi.org/10.1111/j.1467-6486.1990.tb00254.x

Susanto, P., Hoque, M. E., Shah, N. U., et al. (2021). Entrepreneurial orientation and performance of SMEs: the roles of marketing capabilities and social media usage. Journal of Entrepreneurship in Emerging Economies, 15(2), 379–403. https://doi.org/10.1108/jeee-03-2021-0090

Voudouris, I., Dimitratos, P., & Salavou, H. (2011). Entrepreneurial learning in the international new high-technology venture. International Small Business Journal: Researching Entrepreneurship, 29(3), 238–258. https://doi.org/10.1177/0266242610369739

Wang, L., Wong, P. P. W., & Narayanan Alagas, E. (2020). Antecedents of green purchase behaviour: an examination of altruism and environmental knowledge. International Journal of Culture, Tourism and Hospitality Research, 14(1), 63–82. https://doi.org/10.1108/ijcthr-02-2019-0034

Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171–180. Portico. https://doi.org/10.1002/smj.4250050207

Wiklund, J., & Shepherd, D. (2005). Entrepreneurial orientation and small business performance: a configurational approach. Journal of Business Venturing, 20(1), 71–91. https://doi.org/10.1016/j.jbusvent.2004.01.001

Xu, G. (2022). A Study on the Mechanism of Dual Entrepreneurial Improvisation on New Venture Performance. [Doctoral’s dissertation, Jilin University]. China.

Yoshino, N., Taghizadeh-Hesary, F., Charoensivakorn, P., et al. (2016). Small and Medium-Sized Enterprise (SME) Credit Risk Analysis Using Bank Lending Data: An Analysis of Thai SMEs. Journal of Comparative Asian Development, 15(3), 383–406. https://doi.org/10.1080/15339114.2016.1233821

Young-Ybarra, C., & Wiersema, M. (1999). Strategic Flexibility in Information Technology Alliances: The Influence of Transaction Cost Economics and Social Exchange Theory. Organization Science, 10(4), 439–459. https://doi.org/10.1287/orsc.10.4.439

Zhao, Y., Li, Y., Lee, S. H., et al. (2011). Entrepreneurial Orientation, Organizational Learning, and Performance: Evidence from China. Entrepreneurship Theory and Practice, 35(2), 293–317. https://doi.org/10.1111/j.1540-6520.2009.00359.x