Despite the researchers' and practitioners' enthusiasm for the global diffusion of information technology governance (ITG) concept and frameworks, there is a general lack of cultural awareness in ITG research. This paper examines both whether Chinese culture influences the performance ITG capabilities in organizations and how this influence is manifested. An analytical framework rooted in contingency theory is used in this paper to examine the fit (i.e., complementarity or conflicting) between

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... TG capabilities and Chinese cultural values. On the basis of the dynamic nature of cultural values, this paper proposes four conditions that are expected to compensate existing conflicts. These conditions are: a firm's dependency on Confucian entrepreneurship; social reputation; and shared goals; as well as its exposure to international business environment. The authors also bridge general cultural dimensions and indigenous Chinese culture values, which enables a cross-cultural comparison to be made. By exploring the potential influences of national culture on ITG, this paper contributes to the contextualization of ITG and benefits the cross-country transfer of ITG concepts and practices.