The Nature of Theory in Information Systems1

The aim of this research essay is to examine the structural nature of theory in Information Systems. Despite the importance of theory, questions relating to its form and structure are neglected in comparison with questions relating to epistemology. The essay addresses issues of causality, explanation, prediction, and generalization that underlie an understanding of theory. A taxonomy is proposed that classifies information systems theories with respect to the manner in which four central goals are addressed: analysis, explanation, prediction, and prescription. Five interrelated types of theory are distinguished: (1) theory for analyzing, (2) theory for explaining, (3) theory for predicting, (4) theory for…