These last 20 years, Information Technology (IT) reshaped the world : business, media, politics, government, defence,… Companies undertook great changes especially around 2000 before the internet bubble went burst. Even if the changes were visible and obvious, statistics didn’t demonstrate a clear link between IT investment and profitability. Several models have been build, (ex : Hytt and Bryjolfsson 1996), the results were not clear and they were too complex for being used by company management.

This brought forward the balanced scorecard (BSC) method from Norton and Kaplan and the IT BSC which simplifies the question. With BSC, it is up to company managers to identifying the links and the effective actions to settle for implementing company strategy. BSC requires that management shares point of views regarding strategic hypothesis, activities drivers, results and indicators. In this case, the model produced is specific to a company, its value is empirical and depends on managers experience.
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