IT solutions have a significant role in supporting controlling processes, as well as in shaping the performance of organization as a whole. The aim of this article is to examine the impact of controlling dynamic capabilities on organizational performance through quality of controlling and verify the role of IT support for the obtainment of benefits for the organization as a whole. The empirical verification of hypotheses was done on the sample of 229 organizations functioning in Poland. The presented results of empirical research allowed for the construction of a model demonstrating the impact of dynamic capabilities of controlling on organizational performance through quality of controlling. Next, it was concluded that IT dynamic capabilities as well as IT reliability moderates the influence of dynamic capabilities of controlling on organizational performance. Methods of statistical description and estimation were used for the empirical research (based on the questionnaire as a main tool of data gathering), esp. multiple linear regression analysis with mediator and moderators was performed using SPSS Macro Process.

中文翻译：

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通过动态控制能力在组织绩效形成过程中IT的调节作用

IT解决方案在支持控制流程以及影响整个组织的绩效方面发挥着重要作用。本文的目的是通过控制质量来检查控制动态能力对组织绩效的影响，并验证IT支持对于为整个组织获得收益的作用。对假设的实证检验是对在波兰运作的229个组织的样本进行的。提出的实证研究结果允许构建一个模型，该模型展示了通过控制质量动态控制能力对组织绩效的影响。下一个，结论是，IT动态能力以及IT可靠性减轻了控制动态能力对组织绩效的影响。尤其是采用统计描述和估计方法进行实证研究（基于问卷作为数据收集的主要工具）。使用SPSS Macro Process使用调解人和主持人进行多元线性回归分析。