This article examines how the impact of Information technology (IT) governance by the board of directors on firms' financial performance can be mediated through IT operating capabilities, and how such board IT governance (B-ITG) can modulate the influence of IT operating capability on financial performance. Findings based on a survey of 89 corporate directors indicate that both B-ITG and IT operating capability increase financial performance. They further point to complex B-ITG effects on financial performance, including complementarity with and shaping IT operating capability. They show that high B-ITG suppresses the effect of IT operating capability on financial performance and that B-ITG effects on financial performance are partially mediated through IT operating capability.

本文探讨了如何通过IT运营能力来调解董事会对企业财务绩效的信息技术（IT）治理的影响，以及这种董事会IT治理（B-ITG）如何调节IT运营能力的影响财务绩效。根据对89位公司董事的调查发现，B-ITG和IT运营能力都可以提高财务绩效。他们进一步指出，复杂的B-ITG对财务绩效的影响包括与IT运营能力的互补和形成。他们表明，高B-ITG会抑制IT运营能力对财务绩效的影响，而B-ITG对财务绩效的影响部分是通过IT运营能力来调节的。