Board Information Technology Governance Mechanisms and Firm Performance among Iraqi Medium-Sized Enterprises: Do IT Capabilities Matter?

This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how information technology governance mechanisms affect their companies’ performance with help IT capabilities as a mediator. The study is based survey 223 using stratified random sampling technique. Structural Equation Model (SEM) method results show that structure and relational have significant direct indirect positive relationship firm through capabilities. Contrariwise, do not interfere between processes performance. Our contributes business literature by addressing new relationships providing empirical evidence explains inconsistent mixed prior studies. Moreover, it extends complements these studies considering three mechanisms, four capabilities, merges two dimensions in developing country offers different institutional settings litigation environment. findings offer notable implications for practitioners industry leaders enhance environment maximize corporate outcomes. In addition, draw attention members, management, general assemblies recognize importance intensifying investment gain superior