This study suggests some crucial insights into understanding the dynamic interactions between information technology, IT strategy and IT investments and how they synchronize together to obtain the highest possible profit and improve the organizational market performance. Substantially IT strategic emphasis contributes significantly in regulating the relationship between IT investments and organization performance. To this end IT strategy has emerged as a powerful key instrument for the realization of strategic objective that the organization seeks to bring into focus. A business can therefore generate additional revenue or reduce costs. It can also adopt dual strategic emphasis simultaneously. Accordingly to implement an appropriate project strategy it is necessarily primordial to achieve a long term and a dynamically balanced outcome of the organizational market performance. In view of this when companies choose to adopt a new IT, they should develop the IT strategy, that includes adoption timing investment amount and requisite resources in order to become both early adopters and leaders in the industrial technology Y W Liao et al 2015. As far as the mean value of IT investments is concerned Tobin’s comparative study found that dual emphasis organizations prove to be more profitable and valuable than organizations with a single emphasis Mithas Rust 2016. Briefly these findings indicate that when IT investment levels are low the organization may require a revenue expansion and cost reduction but when IT investment levels are high dual emphasis in IT strategy or IT strategic ambidexterity can ensure market value and optimal profits.