Structural Equation Modeling (SEM) is taking on an increasingly important role in the examination of theory and measurement issues in information systems. Despite its popular use and the many software packages that exist for the researcher, SEM is a complex technique that provides may pitfalls for the unaware researcher. This workshop provides a gentle introduction to SEM from basic principles. It also covers some of the advanced issues that the researcher might encounter, not only from a statistical but also, and more importantly, from an ontological and epistemological perspective. The workshop is targeted at PhD students and IS researchers new to SEM and little to no statistical knowledge. Demonstrations and hands-on examples make use of the open source R system for statistical computing, which will be provided to all participants.