“…The paper contributes to theory and practice in three different ways. First, the paper theoretically contributes to the ongoing debate of theorizing information technonolgy (IT) (Orlikowski and Iacono, 2001;Akhlaghpour et al, 2013;Hsu et al, 2014;Majchrzak et al, 2016) by providing an in-depth study about BI and its definition, characteristics, and conceptualisation. In doing so, the study follows the call and debate introduced by Orlikowski and Iacono (2001, p.130), who contends that "…quantitative or qualitative, large-scale or in-depth, experimental, survey-based, modeling, ethnographic, or case study, can advance our theoretical understandings of IT artifacts".…”