## 3 The Moderating Role of IT in Shaping Organizational Performance by Controlling
### IT Reliability  
However, considering the proposed model, it is not enough to consider what is the influence of IT on the relation between controlling dynamic capabilities and controlling quality. It seems that IT may also influence the latter relation--between controlling quality and organizational performance. As suggested by previous research [22; 43; 44], the reliability of IT used in organization has the potential to influence such relation. IT reliability is understood as measurable property of IT, useful for its control and management, identifying its quality level and pointing out potential problems [53] and it is directly linked to the efficiency of IT components, especially those critical to its proper operations. [PERSON] [22] proposed and verified the comprehensive model of IT reliability, which is built by factors connected to 3 different theories. First one is DeLone and McLean success model [54], second one is [PERSON] [55] 4 types of IS failure and third one is TAM model [56]. In this model, the reliability of IT in organization consists of four components: reliability of system, which also includes the reliability of its use, reliability of included information and reliability of offered support services.  
Such characteristic may have potential to strengthen the relation between quality of controlling and organizational performance. It is without a doubt that IT is the factor, which completely changed the way contemporary organizations implement and use management methods. Such changes are connected to the fact that IT has an important role in shaping the information processes within the organization [57; 58]. As it is a well-known fact that controlling is especially sensitive for IT support mainly because of its information needs, it seems that IT role in influencing the benefits, which may be gained by the organization due to its implementation is extremely important [22; 43; 44]. However, since almost every organization, which has implemented controlling, also has IT solutions supporting that method--it raises a question: what is the characteristic influencing the level of benefits obtained by organization due to the use of controlling supported by IT? There is a discussion in the literature concerning IT requirements for the proper use of controlling. It is underlined that those solutions should first and foremost be \"structured in such a way that the use of information is as effective as possible\" [59] (p. 19). It is stated by [PERSON] and colleagues [44] that ongoing monitoring and consolidation of information obtained from all areas of the organization's activities should be enabled by IT-supported controlling, ensuring information transparency and constituting a kind of \"early warning system\" about emerging threats. It is important to keep information flows efficient and secure, which is impossible without ensuring the information reliability [22]. Interestingly, the results of research show that in practice the information demand does not coincide with their supply: decision-makers often receive information that they did not ask for. Information is often delivered too late and it is presented in the wrong form [7]. Hence, one of the especially important elements are information accuracy and relevance (which are a part of information reliability). Such point of view allows to assume that IT reliability may act as a factor, which strengthens the influence of controlling quality on organization performance, as it allows to properly use all results produced by controlling for the organization as a whole. Therefore, it seems that following hypothesis can be made:  
**Hypothesis 6 (H6).**_IT reliability moderates the influence of quality of controlling on organizational performance._  
The diagram illustrating the adopted research hypotheses is presented in Figure 2.