Philosophical Smoke Signals: Theory and Practice in Information Systems   Design
  Although the gulf between the theory and practice in Information Systems is much lamented, few researchers have offered a way forward except through a number of (failed) attempts to develop a single systematic theory for Information Systems. In this paper, we encourage researchers to re-examine the practical consequences of their theoretical arguments. By examining these arguments we may be able to form a number of more rigorous theories of Information Systems, allowing us to draw theory and practice together without undertaking yet another attempt at the holy grail of a single unified systematic theory of Information Systems. 
David King and Chris Kimble