Information technology is changing the business value chain and business systems. This situation is due to the business value chain and the value creation factors in business. Technology companies and researchers are developing new businesses, but many companies and researchers cannot find successful ways to analyze and develop a business in a specific way. In this paper, first, the value creation motive in business is analyzed through a literature review. Second, business attributes are analyzed, while considering the value creation motive and the business factors in management. Finally, the business attributes of information technology are studied through a review of previous research papers on this topic.