Taxonomies in Information Systems Research: Towards A Knowledge Development Perspective

Taxonomies are widely adopted artefacts in Information Systems (IS) research, frequently applied to categorize complex subject areas. Despite their increasing use, explicit reflections on how taxonomies actually contribute to knowledge generation remain surprisingly rare, thus limiting the cumulative advancement of IS research. This study explores the epistemological contributions of taxonomy papers—defined as studies that present a taxonomy as a central research artifact and explicate its development process. Following an iterative, conceptual and empirical approach, we analyzed (1) methodological taxonomy literature from IS and adjacent fields and (2) IS taxonomy papers as real-world cases to build and evaluate a taxonomy of nine dimensions of knowledge contributions of taxonomy paper across descriptive-analytical, conceptual-theoretical, and practical perspectives. We identified six archetypal patterns of how taxonomy papers enact these contributions. In addition, we developed initial evaluation guidance to support more transparent and consistent assessment of taxonomy papers. Our study provides a foundation for more explicit positioning, systematic evaluation, and cumulative development of taxonomy research in IS.