## 4 Research Methodology
### Variables Overview  
The hypotheses verification was based on four key variables (their description is given in Table 2): _controlling dynamic capabilities, controlling quality, IT dynamic capabilities, IT reliability and organizational performance._  
IT dynamic capabilities (ITDC) was measured based on 7 items covering activities (gathering information about the environment, predicting changes in the environment, recognizing opportunities in the environment, defending against threats from the environment, designing or reshaping business process, reconfiguring resources, realignment to changing needs) automatically supported by IT DC. The scale was based on a 5-point Likert scale (from I strongly disagree, to I strongly agree with a middle point: I have no opinion).  
\begin{table}
\begin{tabular}{c c c c} \hline \hline
**Controlling Implementation:** & **Controlling Is** & **Controlling Is Not** & **Total** \\
**Organization Size:** & **Implemented** & **Implemented** & **Implemented** \\ \hline Micro (below 10 people) & 21 & 14 & 35 \\ Small (11–50 people) & 66 & 11 & 77 \\ Medium (51–250 people) & 57 & 4 & 61 \\ Large (above 250 people) & 42 & 14 & 56 \\ Total & 186 * & 43 & 229 \\ \hline \hline \end{tabular}  
* 2 organizations have not indicated their size. Source: [PERSON] (2020).  
\end{table}
Table 1: Research sample characteristics concerning organization size and controlling implementation.  
Figure 2: Moderators of model of DC of controlling influence on organizational performance; _source: own work_.  
_IT reliability_ (ITrel) was measured based on 4 items covering the reliability of four components: system, usage, information and support services. The scale was based on a 5-point Likert scale (from I strongly disagree, to I strongly agree with a middle point: I have no opinion).  
Organizational performance (OP) was measured based on Balances Scorecard concept ([PERSON] & [PERSON], 1996), being the framework that allows to draw together multiple measures aimed at financial performance, internal business processes, customer perspectives, and innovation and learning. Within these 4 perspectives, ensuring consistency between the strategic objectives and the projects implemented by the organization, 8 measures of the organizational performance were indicated. They were rated on the 5-points' Likert scale (from well below expectations to well above expectations with the middle point: as expected).  
Controlling quality (CQ) was measured based on 8 items referring to the elements which are directly affected by controlling--budgeting and information provided to managers for the purposes of decision making (including reports and analyzes). The scale was based on a 5-point Likert scale (from I strongly disagree, to I strongly agree with a middle point: I have no opinion).  
Controlling dynamic capabilities (CDC) was measured based on the list of 3 items concerning controllers ability to identify the needs and expectations formulated by managers and employees regarding controlling, controllers flexibility and ability to adaptation to the changing needs and expectations of internal controlling clients, as well as controllers ability to develop new controlling solutions that will meet the needs and expectations of managers and employees towards controlling to a greater extent. The scale was based on a 5-point Likert scale (from I strongly disagree, to I strongly agree with a middle point: I have no opinion).  
To ensure that the given scale can be used, the [PERSON]'s \(\alpha\), as well as Factor Analysis were analyzed for _controlling dynamic capabilities, controlling quality, IT dynamic capabilities, IT reliability and organizational performance_. The obtained results indicate the high internal reliability of the scales ([PERSON]'s \(\alpha>0.8\) in almost all cases, it is equal 0.754 in one case but it is supported by high values for factors analysis). The results confirmed that there were no collinearity issues and the model could be built based on the given set of data (see Table 2).