Gates argues that businesses should treat information technology as a strategic resource rather than simply an administrative expense. He introduces the idea of a “digital nervous system”: an integrated information infrastructure that allows organisations to collect, distribute and act on important information quickly. Drawing on examples from Microsoft and other companies, he examines how digital tools can improve communication, customer relationships, operations and decision-making.

The book emphasises speed and responsiveness as competitive advantages in an increasingly digital economy. Gates discusses how companies can use electronic processes to identify problems earlier, respond to customers more effectively and enable employees to make better-informed decisions. He also considers the effects of the Internet on commerce and organisational structure. Throughout, the central argument is that technology creates the greatest value when it is closely integrated with business processes, allowing information to move rapidly between customers, employees, managers and partners.