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Recently, the Resource-based View (RBV) attracts more attention in IT business value research, as it serves as a theoretical framework for the identification of IT resources impacting firm performance. Although numerous empirical studies applying the RBV can be found, systematic research structuring the obtained knowledge is hardly available. Therefore, the authors conduct an evidence-based literature review to structure and consolidate empirical evidence from studies using the RBV as a theoretical foundation. The authors illustrate how different IT resources can be distinguished and classified by considering their operationalization. With the means of a research map, they illustrate the findings and evidence, pointing out contradictory results of how different classes of IT resources affect the IT business value in terms of the competitive advantage. The authors then discuss direct effects of IT resources on the competitive advantage as well as research gaps. Finally, they present implications regarding the RBV in IT business value research.

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