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Despite longstanding research efforts, there is still ambiguity surrounding the business value created by IT. To approach this conundrum, research focus has progressed from an isolated investigation of IT to the assessment of complementarity between IT and different non-IT resources such as work practices or decision structures. However, incoherence around the characteristics and scope of these complementary non-IT resources has created a fragmented body of research, preventing a sustainable knowledge creation. Thus, in this paper we synthesize the dispersed research efforts, identify shortcomings in the extant literature, and derive opportunities for future research. Specifically, we present a converging definition of complementary non-IT resources and specify their role in the value creation process from IT by viewing it through three distinct lenses: microeconomic theory, resource-based view, and contingency theory. We structure current research efforts by organizing complementary non-IT resources into distinct categories, namely strategy, structure, practices, processes, and culture (organizational resources), top management support, internal relations, and external relations (relational resources), worker skill (non-IT human resources), non-IT physical resources, as well as internal funds and external funds (financial resources). Finally, we highlight five important shortcomings in the current literature, such as the predominant use of reductionist approaches or monolithic IT measures, and make actionable recommendations to resolve them.

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Für eine erfolgreiche digitale Transformation von Unternehmen kommt dem Controlling eine Schlüsselrolle zu. Der Beitrag beleuchtet die Rolle eines agilen Controllings in der Planung und Umsetzung einer digitalen Transformationsstrategie. Zusätzlich wird für das Monitoring der Strategieumsetzung ein Industrial-Internet-of-Things-Monitor konzipiert und auf ein Fallbeispiel angewendet.