Measuring the business value of Information Systems in an organization is complex, because of differences in roles, goals, and responsibilities in each organization’s level. There are different levels of management within an organization supported by Information Systems, including Operational Management, Tactical Management, and Strategic Management. The purpose of this study is to analyse the research on measuring the effectiveness and efficiency of Information Systems at each level so that it can be known the business value of Information Systems. The method used is to collect literature relating to the effectiveness and efficiency of Information Systems. We group existing domains based on the organizational level. From the results of the literature review, three measurement groups can be considered. This literature review provides new research opportunities to take measurements based on existing theories and prove measurements that are appropriate to the organization.