Paper Type
Complete
Abstract
Despite the centrality of theory in information systems (IS), the nature of IS theory itself remains under-examined. Debates concerning theory in IS persist because there is little agreement on the components which constitute theory and other products of theorizing. Drawing on scholars of theorizing this paper offers a philosophically grounded account of theory as an integrated explanatory system that answers why-questions — not boxes-and-arrows diagrams or empirically supported sets of propositions. We further characterize theories along three dimensions, mode of theory, theory type, and transitivity that reveal the nature of theory, distinct from its functions to describe, explain and predict. The paper concludes by arguing that the capacity to explain emerging unprecedented IS phenomena demands native IS theories built from IS-specific concepts and principles, not borrowed frameworks and models inadequately fitted to digital phenomena.
Paper Number
1644
Recommended Citation
Hassan, Nik Rushdi; Mathiassen, Lars; and Lowry, Paul Benjamin, "Advancing the Theory Discourse in Information Systems" (2026). AMCIS 2026 Proceedings. 23.
https://aisel.aisnet.org/amcis2026/conftheme/conftheme/23
Advancing the Theory Discourse in Information Systems
Despite the centrality of theory in information systems (IS), the nature of IS theory itself remains under-examined. Debates concerning theory in IS persist because there is little agreement on the components which constitute theory and other products of theorizing. Drawing on scholars of theorizing this paper offers a philosophically grounded account of theory as an integrated explanatory system that answers why-questions — not boxes-and-arrows diagrams or empirically supported sets of propositions. We further characterize theories along three dimensions, mode of theory, theory type, and transitivity that reveal the nature of theory, distinct from its functions to describe, explain and predict. The paper concludes by arguing that the capacity to explain emerging unprecedented IS phenomena demands native IS theories built from IS-specific concepts and principles, not borrowed frameworks and models inadequately fitted to digital phenomena.
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