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Revenue Law Journal
2025, Volume 31, ISSUE 4 : 1-11
Research Article
IT Capability Theory for Post-Transformation Business Resilience
1
Department of Information Systems & Digital Strategy Institute of Enterprise Resilience and Technology Studies (IERTS) Chennai, Tamil Nadu, India
Abstract

As organizations complete major digital transformation initiatives, their long-term sustainability depends increasingly on their ability to remain resilient in volatile environments. Information Technology (IT) capabilities—spanning infrastructure, human competencies, and strategic IT integration—play a pivotal role in shaping post-transformation business resilience. This research paper develops a theoretical foundation for understanding how IT capabilities influence business resilience in the post-transformation era. Drawing from IT capability theory, dynamic capability theory, digital resilience models, and socio-technical frameworks, the paper proposes an integrated IT Capability–Resilience Model (ITCRM). This model identifies three core IT capability dimensions—IT Infrastructure Capability, IT Human Capability, and IT Relationship Capability—and maps them to organizational resilience pillars such as adaptability, robustness, recovery, and continuity. The study concludes with theoretical implications, managerial recommendations, and directions for future empirical research.

 

 

 

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