Stefan Bartsch systematically develops the value contribution of IT in the corporate context against the backdrop of ongoing and controversial discussions. Both in practice and in academic work, clear documentation of the respective understanding of IT value contribution proves essential to avoid misunderstandings. Therefore, the author elaborates on the perspectives of IT value contribution and integrates them into a reference model. The presented system allows for clearer documentation of the effects of IT than before and enables better qualitative management of the IT value contribution.