RESEARCH ESSAYTheoretical perspectives in IS research: fromvariance and process to conceptual latitude andconceptual fitAndrew Burton-Jones1,Ephraim R. McLean2andEmmanuel Monod31UQ Business School, The University ofQueensland, Brisbane, Australia;2J. MackRobinson School of Business, Georgia StateUniversity, U.S.A.;3Antai College of Economicsand Management, Shanghai Jiao Tong University,ChinaCorrespondence: Andrew Burton-Jones,UQ Business School, The University ofQueensland, Colin Clark Building, Blair Drive,St Lucia, Brisbane 4072, Australia.Tel: +61 (7) 33468172;Fax: +61 (7) 3346-8166Received: 24 February 2013Revised: 27 December 20132nd Revision: 11 June 20143rd Revision: 12 July 2014Accepted: 16 August 2014AbstractThere has been growing interest in theory building in Information Systems (IS)research. We extend this literature by examining theory building perspectives.We define aperspectiveas a researcher’s choice of the types of concepts andrelationships used to construct a theory, and we examine three perspectives–process, variance, and systems. We contribute by clarifying these perspectivesand explaining how they can be used more flexibly in future research. Weillustrate the value of this more flexible approach by showing how researcherscan use different theoretical perspectives to critique and extend an existingtheoretical model (in our case, the IS Success Model). Overall, we suggest a shiftfrom the traditional process-variance dichotomy to a broader view definedby conceptual latitude (the types of concepts and relationships available) andconceptual fit (the types of concepts and relationships appropriate for a givenstudy). We explain why this shift should help researchers as they engage in theknowledge generation process.European Journal of Information Systems(2015)24(6), 664–679.doi:10.1057/ejis.2014.31; published online 30 September 2014Keywords:theory; methodology; process; variance; system; epistemologyIntroductionAccording to Glaser & Strauss (1967), the highest rewards in science goto those who generate an important theory. Many researchers also considera paper’s theoretical contribution to be the main measure of its quality(Straubet al,