The growing use of the internet of things (IoT) has provided businesses with a new opportunity. This study performed a systematic literature review and analyzed 179 peer-reviewed empirical studies using IoT technology to uncover prone theories in IoT implementation in business. The findings showed that Resource Dependence Theory, Game Theory, and Contingency Theory are the most extensively employed in research to understand better how businesses interact with their surrounding business environments. Furthermore, while Stakeholder Theory was employed in IoT research to understand how technology supports the improvement of the business environment, other theories such as Resource-Based View and Dynamic Capability theories have been used in prior studies to comprehend IoT capabilities. The theoretical and practical contributions are discussed.

物联网 (IoT) 的日益普及为企业提供了新的机遇。本研究进行了系统的文献回顾，并分析了 179 项使用物联网技术的同行评议的实证研究，以揭示商业中物联网实施的常见理论。研究结果表明，资源依赖理论、博弈论和权变理论在研究中应用最广泛，以更好地了解企业如何与周围的商业环境互动。此外，虽然利益相关者理论被用于物联网研究以了解技术如何支持改善商业环境，但其他理论如基于资源的视图和动态能力理论已在先前的研究中用于理解物联网能力。讨论了理论和实践贡献。