The literature review shows two main research groups using various models making it possible to explore this impact. The first falls under the economic production theory and the information and decision theory, often referring to econometric models (Alpar & Kim, 1990; Due, 1994; Brynjolofson & Hitt, 1993). It raises the question of ICT contribution in terms of efficiency and tries to show the existence of a relation between the investments made in this technology and the operational and financial performance of companies. The second group can be divided into three subgroups. The first subgroup examines performance as a dependent variable centered on ICT success perception (DeLone & McLean, 1992, 2002, 2003; Seddon, 1997). The second considers ICT effects on operational and managerial processes (Crowston & Treacy, 1986; Bakos 1987; Mooney, Gurbaxani, & Kraemer, 1995). Finally, the third bases its research works on contingency models (Henderson & Venkatraman, 1993; Iivari 1992).