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The information system (IS) occupies an essential place in public and private establishments and managers are constantly seeking to create value by implementing information systems that generate tangible and intangible gains. To do this, they are constantly investing in information systems to improve their performance and generate results. However, these managers are constantly questioning the relevance and effectiveness of these investments. The information system poses a problem of definition given that it is a multidimensional concept, and also of measurement. The objective of this paper is to review the literature on the different models for measuring the contribution of information systems to the performance of organizations, based on the resource theory and the behavioral approach in a processual perspective. This literature review allows us to identify and present these models, with a view to testing them in various contexts.

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