“…While a firm's resources could be defined as tangible and intangible assets (Wernerfelt, 1984), resource heterogeneity, "one of the cornerstones of resource-based theory" (Helfat and Peteraf, 2003, p. 997), describes how a firm can capture more value than its rivals (Barney, 1991;Ambrosini and Bowman, 2009). From the RBV, IT can rarely be heterogeneous (Doherty and Terry, 2009); but when IT and another organisational factor are complementary, together they are because the joint use of assets is value enhancing (Teece, 2007) and synergistic (Eisenhardt and Martin, 2000). For example, heterogeneity and thus business value are seen to be created when IT combined with organisational strategy (Eisenhardt and Martin, 2000;Teece, 2007), with organisational processes (Ray et al, 2004), or with a firm's innate structural and/or cultural factors (Barney, 1991;Lado and Wilson, 1994;Miller, 2003).…”