Different studies in the context of information systems and information technologies (IS/IT) support the idea that these resources may contribute to develop competitive advantages and to improve organizational performance. To accomplish such benefits, IS/IT resources must be combined with some other organizational elements. Although the necessary relationships are recognized in literature, integration of IS/IT resources and other organizational elements have not been theoretically developed. Based on the resource-based view of the firm, this paper proposes an integrated view of what we call "resources and capabilities associated to IS/IT". Our approach is focused on all organizational resources and capabilities (within and without IS/IT area) that are related or are necessary to efficient and effective IS/IT development and utilization.

Knowledge recognition as an organizational asset of strategic importance has generated growing interest on absorptive capacity. Surprisingly enough, research on the factors that originate this capacity has been rather scarce. Thus, existing knowledge on the matter suffers relevant omissions. One significant factor that has been excluded from the identified set of antecedents is the collection of resources and capabilities that derive from information systems and information technology (IS/IT). Therefore, this article is aimed at developing the arguments that justify considering IS/IT resources as an antecedent of absorptive capacity, and also at identifying the main relationships among these resources and the most relevant antecedents previously identified. This research concludes that IS/IT resources not only are an important antecedent of absorptive capacity, but also play a moderating role over the effects of many other antecedents.