先前的研究往往孤立的看待IT投资和R&D投入，并分别检验两者对公司绩效的影响。本项目将基于一个IT补充性资源的视角，将R&D投入视为一种重要的IT补充性资源，探索R&D投入对IT投资与公司绩效之间关系的影响机制和影响边界。通过前期的文献梳理和理论分析，整理出可能的作用机制包括：外部技术识别能力、吸收能力、创新能力等。R&D投入将通过影响这些作用机制，进而影响公司对好的IT投资项目的挑选、对IT投资的吸收转化和其潜在价值的挖掘、以及对IT不断的创新使用等。在影响边界方面，本项目拟从外部环境特征和内部组织特征两个方面来探索R&D投入影响IT投资绩效的边界条件。本项目将拓展当前有关IT补充性资源的研究，完善现有研究对IT投资、R&D投入和公司绩效三者关系的理解，同时揭示R&D投入对IT投资与公司绩效之间关系内在影响机制的黑箱，为企业有效整合R&D和IT对公司绩效的影响提供指导和借鉴。

Prior studies have largely neglected the joint effect of IT investment and R&D expenditures on firm performance. Based on a view of IT complementary resources, this project intends to regard R&D expenditures as an important IT complementary resource to explore the mechanism of the effect of R&D expenditures on the relationship between IT investment and firm performance, as well as the contingent factors that this effect is dependent on. This project sorted some preliminary mechanisms out by literature review and theoretical analysis, which includes: external technology identification ability, absorption ability, innovation ability and so on. R&D expenditures are supposed to affect these mechanisms and subsequently the selection of good IT investment projects, the absorption and transformation of IT investment, the exploration of its potential value, and the continuous innovative use of IT. Further, this project intends to explore how the impact of R&D expenditures on the relationship between IT investment and firm performance is moderated by environment- and organization-level contingencies. The project would expand the current studies of IT complementary resources, improve the understanding of the relationship among IT investment, R&D expenditures and firm performance, and uncover the black box of the internal influence mechanism of R&D expenditures’ impact on IT payoff. Further, this project would show implications for firms to integrate the impact of R&D and IT on firm performance.