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This study is to reveal the mechanism of its formation from a microscopic perspective.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p> A qualitative research approach was adopted and 22 professors from different IS fields were interviewed. The data were analyzed with a six-step thematic analysis method.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p> The nonsynchronism in IS theoretical research is reflected in three dimensions. Theory cognition and theory practice shape each other under the constraint of theory horizon. Researchers with similar theory cognition and practice form a theoretical generation. The inter-generational gap may exist among IS researchers in different research areas, at different ages, or located in different countries or regions.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title><jats:p> This study reveals the formation mechanism of the nonsynchronism in IS theoretical research from a microscopic perspective of individual researcher\u2019s theory using practice and offers new insights into the dynamics of the structural evolution of IS theoretical knowledge.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>The results of this study can help to promote internal or external communication in IS and enhance theoretical education for doctoral students.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This study identifies and theoretically defines a few core themes, theory horizon, theory cognition, theory practice and theoretical generation, and reveals their relationships. 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