We have written this book because we feel that this is the time to make a comprehensive overview of the thoughts and theories of multiple disciplines in the field of strategic management, financial management and information technology. Of course the idea of combining these three disciplines is not unique. In the early 1990s, the application of business economics techniques for information technology, referred to as Information Economics (named after the publication of Parker, Benson and Trainor, 1988), was popular. Ten years later, a lot has happened. It’s time for an update.