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The objective of this study is to identify the (in) existence of a direct association between IT capabilities and performance at the firm level. Are used secondary data of 122 most innovative companies in the use of IT (67 of them are listed at BOVESPA), published in the magazine ranking. The performance indicators are extracted from the firm’s financial statements, both on the website of the Stock Exchange and in the corporate sites, and compared with the score of a company’s IT capabilities in the ranking – covering a period of three years (2009-2011). Data are analyzed with non parametric test of Mann Whitney, which takes into account the absence of normality. The results confirm that high IT capabilities are dissociated of the best measures of firm performance, pointing to studies that identify the value of IT in the lower levels of the firm, such as business processes and organizational capabilities, which use IT directly. Limitations and research opportunities are presented in the conclusions

CAPACIDADES DE TI E DESEMPENHO DA FIRMA NAS EMPRESAS BRASILEIRAS MAIS INOVADORAS NO USO DA TI