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A fundamental problem in many disciplines is the classification of objects in a domain of interest into a taxonomy. Developing a taxonomy, however, is a complex process that has not been adequately addressed in the information systems (IS) literature. The purpose of this paper is to present a method for taxonomy development that can be used in IS. First, this paper demonstrates through a comprehensive literature survey that taxonomy development in IS has largely been ad hoc. Then the paper defines the problem of taxonomy development. Next, the paper presents a method for taxonomy development that is based on taxonomy development literature in other disciplines and shows that the method has certain desirable qualities. Finally, the paper demonstrates the efficacy of the method by developing a taxonomy in a domain in IS.
Nickerson et al. (2012) studied this question.