IDEAS home Printed from https://ideas.repec.org/p/pdn/dispap/180.html

Taxonomies in Information Systems Research: Towards A Knowledge Development Perspective

Author

Listed:
  • Maike Althaus

    (Paderborn University)

  • Dennis Kundisch

    (Paderborn University)

Abstract

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.

Suggested Citation

  • Maike Althaus & Dennis Kundisch, 2026. "Taxonomies in Information Systems Research: Towards A Knowledge Development Perspective," Working Papers Dissertations 180, Paderborn University, Faculty of Business Administration and Economics.
    • Handle: RePEc:pdn:dispap:180
    as

    Download full text from publisher

    File URL: https://groups.uni-paderborn.de/wp-wiwi/RePEc/pdf/dispap/DP180.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Stefan Tönnissen & Jan Heinrich Beinke & Frank Teuteberg, 2020. "Understanding token-based ecosystems – a taxonomy of blockchain-based business models of start-ups," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(2), pages 307-323, June.
    2. repec:dar:wpaper:132320 is not listed on IDEAS
    3. Felix Sterk & Alexander Stocker & Daniel Heinz & Christof Weinhardt, 2024. "Unlocking the value from car data: A taxonomy and archetypes of connected car business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-24, December.
    4. Maike Althaus & Christian Vorbohle & Michelle Müller & Dennis Kundisch, 2025. "Setting the stage for a flourishing cultural data ecosystem: A spotlight on business models of cultural event platforms," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-22, December.
    5. Simon Scheider & Florian Lauf & Simon Geller & Frederik Möller & Boris Otto, 2023. "Exploring design elements of personal data markets," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-16, December.
    6. Ruben Tessmann & Ralf Elbert, 2022. "Multi-sided platforms in competitive B2B networks with varying governmental influence – a taxonomy of Port and Cargo Community System business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 829-872, June.
    7. Rene Abraham & Johannes Schneider & Jan vom Brocke, 2023. "A taxonomy of data governance decision domains in data marketplaces," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-13, December.
    8. Anol Bhattacherjee & Christopher J. Davis & Amy J. Connolly & Neset Hikmet & Frantz Rowe & Régis Meissonier, 2018. "User response to mandatory IT use: a coping theory perspective," European Journal of Information Systems, Taylor & Francis Journals, vol. 27(4), pages 395-414, July.
    9. Phillip Oliver Gottschewski-Meyer & Marvin Auf der Landwehr & Nicole Lüddemann & Christoph Viebahn, 2024. "Trade-offs and synergies of digital choice environments: Towards a taxonomy and configurational model," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-21, December.
    10. Daniel Szopinski & Thorsten Schoormann & Thomas John & Ralf Knackstedt & Dennis Kundisch, 2020. "Software tools for business model innovation: current state and future challenges," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(3), pages 469-494, September.
    11. Rômy Bergman & Antragama Ewa Abbas & Sven Jung & Claudia Werker & Mark de Reuver, 2022. "Business model archetypes for data marketplaces in the automotive industry," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 747-765, June.
    12. Tessmann, Ruben & Elbert, Ralf, 2022. "Multi-sided platforms in competitive B2B networks with varying governmental influence – a taxonomy of Port and Cargo Community System business models," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 152748, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    13. Estelle Duparc & Frederik Möller & Ilka Jussen & Maleen Stachon & Sükran Algac & Boris Otto, 2022. "Archetypes of open-source business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 727-745, June.
    14. Janina Seutter & Kristin Kutzner & Maren Stadtländer & Dennis Kundisch & Ralf Knackstedt, 2023. "“Sorry, too much information”—Designing online review systems that support information search and processing," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-19, December.
    15. Thorsten Schoormann & Julia Schweihoff & Ilka Jussen & Frederik Möller, 2023. "Classification tools for business models: Status quo, comparison, and agenda," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-36, December.
    16. Lukas Fabri & Björn Häckel & Anna Maria Oberländer & Marius Rieg & Alexander Stohr, 2023. "Disentangling Human-AI Hybrids," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 65(6), pages 623-641, December.
    17. Jens Passlick & Sonja Dreyer & Daniel Olivotti & Lukas Grützner & Dennis Eilers & Michael H. Breitner, 2021. "Predictive maintenance as an internet of things enabled business model: A taxonomy," Electronic Markets, Springer;IIM University of St. Gallen, vol. 31(1), pages 67-87, March.
    18. Ken Peffers & Tuure Tuunanen & Björn Niehaves, 2018. "Design science research genres: introduction to the special issue on exemplars and criteria for applicable design science research," European Journal of Information Systems, Taylor & Francis Journals, vol. 27(2), pages 129-139, March.
    19. Will Cong & Campbell Harvey & Daniel Rabetti & Zong-Yu Wu, 2025. "An Anatomy of Crypto-Enabled Cybercrimes," Management Science, INFORMS, vol. 71(4), pages 3622-3633, April.
    20. Key Pousttchi & Alexander Gleiss, 2019. "Surrounded by middlemen - how multi-sided platforms change the insurance industry," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(4), pages 609-629, December.
    21. Ruwan Bandara & Mario Fernando & Shahriar Akter, 2020. "Privacy concerns in E-commerce: A taxonomy and a future research agenda," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(3), pages 629-647, September.
    22. Laurin Arnold & Jan Jöhnk & Florian Vogt & Nils Urbach, 2022. "IIoT platforms’ architectural features – a taxonomy and five prevalent archetypes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 927-944, June.
    23. Anne-Sophie Christmann & Valerie Graf-Drasch & Ricarda Schäfer, 2025. "Smart Urban Agriculture," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 67(2), pages 247-264, April.
    24. Max Beinke & Jan Heinrich Beinke & Eduard Anton & Frank Teuteberg, 2024. "Breaking the chains of traditional finance: A taxonomy of decentralized finance business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-20, December.
    25. Schryen, Guido & Wagner, Gerit & Benlian, Alexander & Paré, Guy, 2020. "A Knowledge Development Perspective on Literature Reviews: Validation of a New Typology in the IS Field," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 115532, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    26. Jörg Weking & Andreas Hein & Markus Böhm & Helmut Krcmar, 2020. "A hierarchical taxonomy of business model patterns," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(3), pages 447-468, September.
    27. Robert C Nickerson & Upkar Varshney & Jan Muntermann, 2013. "A method for taxonomy development and its application in information systems," European Journal of Information Systems, Taylor & Francis Journals, vol. 22(3), pages 336-359, May.
    28. Kazan, Erol & Tan, Chee-Wee & Lim, Eric T.K & Sørensen, Carsten & Damsgaard, Jan, 2018. "Disentangling digital platform competition: the case of UK mobile payment platforms," LSE Research Online Documents on Economics 86345, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nedo Bartels & Matthias Koch & Anne Heß & Jaap Gordijn, 2025. "Development and evaluation of a taxonomy for platform revenue models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-23, December.
    2. Dimitri Petrik & Simon Hiller & Dominik Morar, 2025. "Digital platforms for circular economy: Empirical development of a taxonomy and archetypes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-25, December.
    3. Maike Althaus & Christian Vorbohle & Michelle Müller & Dennis Kundisch, 2025. "Setting the stage for a flourishing cultural data ecosystem: A spotlight on business models of cultural event platforms," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-22, December.
    4. Abbas, Antragama Ewa & Kool, Floris & Agahari, Wirawan & de Reuver, Mark, 2026. "Stimulating data marketplace adoption in manufacturing: The impact of perceived control on willingness to share data," Technovation, Elsevier, vol. 149(C).
    5. Thorsten Schoormann & Julia Schweihoff & Ilka Jussen & Frederik Möller, 2023. "Classification tools for business models: Status quo, comparison, and agenda," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-36, December.
    6. Ashraf Shaharudin & Bastiaan van Loenen & Marijn Janssen, 2026. "Business model archetypes of open data intermediaries: Empirical insights from practice," Electronic Markets, Springer;IIM University of St. Gallen, vol. 36(1), pages 1-22, December.
    7. Max Beinke & Jan Heinrich Beinke & Eduard Anton & Frank Teuteberg, 2024. "Breaking the chains of traditional finance: A taxonomy of decentralized finance business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-20, December.
    8. Felix Sterk & Alexander Stocker & Daniel Heinz & Christof Weinhardt, 2024. "Unlocking the value from car data: A taxonomy and archetypes of connected car business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-24, December.
    9. Rainer Alt, 2022. "Electronic Markets on platform transformation," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 401-409, June.
    10. Laura Marcus & Sebastian Johannes Schmid & Franziska Friedrich & Maximilian Röglinger & Philipp Grindemann, 2026. "Navigating the Landscape of Organizational Process Mining Setups," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 68(1), pages 137-158, February.
    11. Paul Bossong & Anne Reinhardt & Ralf Elbert, 2025. "Adoption drivers and barriers of digital freight transport platforms—An intermodal case study," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-24, December.
    12. Alexander Grünewald & Tan Gürpinar & Carina Culotta & Alicia Guderian, 2024. "Archetypes of blockchain-based business models in enterprise networks," Information Systems and e-Business Management, Springer, vol. 22(4), pages 633-665, December.
    13. Paola Lara Machado & Montijn Ven & Banu Aysolmaz & Oktay Turetken & Jan Brocke, 2024. "Navigating Business Model Redesign: The Compass Method for Identifying Changes to the Operating Model," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 66(5), pages 607-638, October.
    14. Maik Dehnert, 2020. "Sustaining the current or pursuing the new: incumbent digital transformation strategies in the financial service industry," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1071-1113, November.
    15. Konrad Degen & Alexander Gleiss, 2025. "Time to break up? The case for tailor-made digital platform regulation based on platform-governance standard types," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-23, December.
    16. Steffen Kurpiela & Frank Teuteberg, 2023. "Product-service system-oriented business models: a taxonomy of startups in the mobility sector," Information Systems and e-Business Management, Springer, vol. 21(4), pages 837-861, December.
    17. Marcel Fassnacht & Jannis Leimstoll & Carina Benz & Daniel Heinz & Gerhard Satzger, 2024. "Data sharing practices: The interplay of data, organizational structures, and network dynamics," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-25, December.
    18. repec:ers:journl:v:xxiv:y:2021:i:special2:p:695-705 is not listed on IDEAS
    19. Christian Vorbohle, 2025. "Exploring Design Principles and Design Features to Enhance Visual Inquiry Tools for Designing Multi-Actor Ecosystems," Working Papers Dissertations 161, Paderborn University, Faculty of Business Administration and Economics.
    20. Ruben Tessmann & Ralf Elbert, 2022. "Multi-sided platforms in competitive B2B networks with varying governmental influence – a taxonomy of Port and Cargo Community System business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 829-872, June.
    21. Jürgen Anke & Thorsten Schoormann, 2025. "Extending business model development tools with design-integrated assessment: An illustration using service business models," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-21, December.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pdn:dispap:180. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: WP-WiWi-Info (email available below). General contact details of provider: https://edirc.repec.org/data/fwpadde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.