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Technology supports the value generation process of an organisation by enabling or executing activities and business processes. Throughout the ages different visions of technology and on its role in organisations have been proposed and discussed. Currently Information and Communication Technology (ICT) embeds a great potential of organisational changes and performance improvements. ICT permeates every human activity and continuously change the way people live and work. Due to the capability of creation, modification, storage, and transmission of information, ICT is deeply different from traditional process technologies. Anyhow the contribution of ICT to the value generation process in organisation is not always evident, and is sometimes taken for granted. The aim of this book is to discuss the problem of the identification of the contribution of ICT to the organisational value generation process. In particular the book describes a method to identify the main ICT resources that support the value generation process of the organisation. The book also describes the application of the method to test cases based on real life scenarios.