In the information systems (IS) discipline, we routinely expect contributing authors to our premier journals to make significant contributions to both theory and practice. Theories are considered to be important for a number of reasons, including their facilitation of the systematic treatment of a topic, their sense-making potential, their explanation and prediction of some aspects of human behaviour, and their ability to abstract our knowledge to the most fundamental and universal ideas, thereby demonstrating underlying patterns and conceptual relationships. Lee and Baskerville (2003, 2012) suggest that theory plays a role in the generalisation of research findings, since findings from one study can be generalised to theory (either by creating a new theory or by modifying an existing theory) and a theory can be validated in a context different to the one where it was originally developed, thereby leading to further generalisation of the ideas. Theory should therefore be practical, helping us to advance knowledge, guiding researchers towards the essential questions, and ultimately enlightening both the academy and practice (Poole & Van de Ven, 1989). However, theory should also be appropriate to the context where it is applied if we are to reach an accurate understanding about the phenomenon investigated. An inappropriately applied theory could be very dangerous since the assumptions that frame the theory may not exist in a context different to the one where it was created.Although the benefits of theory are well recognised, the actual process of theorising is less well understood.Mathiassen's (2017) reinterpretation of Van de Ven's (2007) work on engaged scholarship to propose a model for theorising is a useful example, as is Martinsons, Davison, and Ou's (2015) process theory for theoretical development.Theorising often blends concepts culled from a thorough review of both the literature and the focal phenomenon in a specific context.Theoretical perspectives reflect the circumstances of a particular context. For instance, The Art of War, a military treatise attributed to Sun Tsu, was written in a time characterised by conflict between royal authority and local feudal lords in the years preceding the formation of Imperial China. Aristotelian thought, which laid the foundations of western civilisation, can be traced back to Plato's Academy. Caliph Al-Ma'mun, who had a great interest in astronomy, sponsored Al-Khwārizmī's prolific work on mathematics. Machiavelli's The Prince was inspired by the political intrigues affecting the Florentine Republic. These ideas did not develop in a vacuum; they flourished in a propitious environment. Their intrinsic significance for understanding our world, combined with historical processes, in which political influence, economic pressure, and military power played a role, contributed to their dissemination and adoption as part of accepted "universal" knowledge. However, this accepted "universal" knowledge often overwhelms and confines, if not silences, local expressions of know...