The effectiveness of IT investments is known to depend on intangible assets such as work practices. However current systems analysis has no concern about them due to the mindset of rational organization and functionalism. We rethink systems analysis in a new view of organizations proposed by Kay and colleagues who apply autopoiesis and complex theories to reconstruct the basis of organizational theories, and we make theoretical clarifications of the problems and issues of the current systems analysis. Among others, the absence of a frame has prevented people from seeing their work practices and at the same time made it practically difficult to take them into consideration in systems analysis, leaving rational systems analysis and design to be still in use. There is a need to develop a practical frame that business professionals can use to see their work practices.