This volume contains the papers presented at the Information Systems Foundations Workshop, 30 September – 1 October 2010. This workshop was the fifth in The Australian National University (ANU) series of biennial workshops that was originally inspired by one held in 1999 by Kit Dampney at Macquarie University, and that focuses on the theoretical foundations of the discipline of information systems (IS).

The theme of the 2010 workshop was ‘Theory Building in Information Systems’ and it once again allowed researchers and practitioners in the field of information systems to come together to discuss some of the fundamental issues relating to our discipline.

The papers presented here were accepted after a double-blind review process and we thank our program committee and reviewers for their assistance. We also acknowledge and thank the sponsors of the workshop: the National Centre for Information Systems Research (NCISR), the Australian Research Council (ARC) Enterprise Information Infrastructure (EII) network and the School of Accounting and Business Information Systems at ANU.

NOTE: This book has been delivered under Open Access.