Starting with a subjective epistemological position in combination with an objective ontological position we show that language is the limiting factor of scientific communication. Theoretically we draw on Language Critique, a branch of philosophy known as the Erlangen School to analyse communication and mutual understanding based on linguistic signs. We then argue that, if language limits communication in scientific discourse, this is true for any discourses in information systems processes. We propose a formalised theory of information systems anchored at Language Critique and show resulting consequences for research on information systems.
Holten, Roland, "Deriving an IS-Theory from an Epistemological Position" (2007). ACIS 2007 Proceedings. Paper 26.