In the digital economy, firms' IT resource investments represent a significant portion of their capital investments. IT governance processes are critical for companies to decide what and how to deploy IT resources and measure and achieve the expected business benefits. This study introduces and measures the concept of IT governance process capability, which is defined as the firm's ability to identify, design, implement and leverage the following IT governance processes: IT decision-making, IT planning, IT infrastructure modernization, IT services delivery, and IT monitoring. We propose that IT governance process capability can improve IT performance, which in turn can improve business performance. Using a unique dataset from 881 global companies, we found support for the proposed research model. This paper contributes to the Information Systems (IS) literature on business value of IT by conceptualizing, evaluating, and introducing the construct of IT governance process capability and theorizing and proving how this core IT capability positively affects IT performance to enhance business performance.

在数字经济中，企业的 IT 资源投资占其资本投资的很大一部分。IT 治理流程对于公司决定什么以及如何部署 IT 资源以及衡量和实现预期业务收益至关重要。本研究介绍并衡量了IT 治理过程能力的概念，其定义为公司识别、设计、实施和利用以下 IT 治理流程的能力：IT 决策、IT 规划、IT 基础设施现代化、IT 服务交付和 IT 监控。我们提出 IT 治理流程能力可以提高 IT 绩效，进而可以提高业务绩效。使用来自 881 家全球公司的独特数据集，我们找到了对拟议研究模型的支持。本文通过概念化、评估和介绍IT 治理过程能力的构造，并理论化和证明此核心 IT 能力如何积极影响 IT 绩效以提高业务绩效，为有关 IT 业务价值的信息系统 (IS) 文献做出贡献。