Ali Asghar Anvary Rostamy - Associate Professor, Tarbiat Modares University (TMU), Tehran, Iran

Denspite of widespread belief in the potential value of information technology (IT) on organizations and nations’ developments, the literature shows a Paradox in the results (IT Paradox). However, there is a significant digital divide between developed and developing countries in the IT diffusion. Accordingly, the main question of researches now is not whether, but what factors affect and moderate the relation between IT and performance. This paper aims to achieve three following objectives; 1)review the related literature, 2)determine and classify the most important influence factors that modify the relation between IT and performance, and 3)introduce a general conceptual model for the investigation of the IT absorption and diffusion readiness index as a strategic level moderator variable. It also provides some key research hypotheses for the future empirical researches and introduces a new calculation methodology

IT diffusion, Readiness factors, Conceptual model, Developing countries, Developed countries,