This paper proposes a theoretical framework for studying the interaction between organizations and information technology. It challenges traditional dichotomies in information systems research, such as subjective vs. objective, socially constructed vs. material, macro vs. micro, and qualitative vs. quantitative. The framework is based on Giddens' theory of structuration, which recognizes both subjective and objective dimensions of social reality. It allows for a more integrated understanding of how information technology is developed, used, and institutionalized within organizations. The framework is used to guide research in two key areas of information systems research: the organizational process of information systems development and the organizational consequences of information technology. The paper also discusses the role of information technology in the three modalities of structuration: interpretive schemes, resources, and norms. It argues that information technology is both a product of human action and a medium for human action, and that it plays a central role in the structuration process. The paper concludes with an agenda for research that illustrates how the framework can inform information systems research.This paper proposes a theoretical framework for studying the interaction between organizations and information technology. It challenges traditional dichotomies in information systems research, such as subjective vs. objective, socially constructed vs. material, macro vs. micro, and qualitative vs. quantitative. The framework is based on Giddens' theory of structuration, which recognizes both subjective and objective dimensions of social reality. It allows for a more integrated understanding of how information technology is developed, used, and institutionalized within organizations. The framework is used to guide research in two key areas of information systems research: the organizational process of information systems development and the organizational consequences of information technology. The paper also discusses the role of information technology in the three modalities of structuration: interpretive schemes, resources, and norms. It argues that information technology is both a product of human action and a medium for human action, and that it plays a central role in the structuration process. The paper concludes with an agenda for research that illustrates how the framework can inform information systems research.