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IT Assets 不只是 I"T" Assets
學者 Ross, Beath和Goodhue(1996)以三種 IT Assets 來代表IT Capability:

1. IT Technology Assets
    a. 定義清楚的科技架構(well-defined technology architecture)
    b. 資料與平台的標準(data and platform standards)

2. IT Human Assets
    a. 技術能力(technical skills)
    b. 對企業營運能力的瞭解(business understanding)
    c. 以解決問題為導向的態度(problem-solving orientation)

3. It Relationship Assets
    a. 企業主管參予與支持專案的程度(business partner ownership of IT projects)
    b. 高階主管對於資訊科技運用優先順序的領導(top management leadership in establishing IT priorities)

文獻: Ross, jeanne W; Beath, Cynthia Mathis; Goodhue, Dale L "Develop long-term competitiveness through IT assets", Sloan Management Review, Fall 1996

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