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.