Organisational Studies and Innovation ReviewLeveraging Human and IS CapitaDr. Alan Burton-JonesGriffith University Abstract: Organizations are multilevel systems composed of interdependent elements. Two major elements are people and information systems (ISs) – both forms of intangible capital that organizations invest in with an expectation of future returns. People increasingly rely on ISs and vice versa, yet despite their interconnectedness there has been comparatively little research on how their interdependencies affect their functioning and complementarity. This paper discusses how viewing human and IS resources from intellectual capital and systems perspectives can yield a better understanding of how to leverage their interdependencies for organizational benefit. Keywords: Information systems; intellectual capital; human and IS resources; interdependencies; value