As human reliance on information technology (IT) increases, having a clear, precise, and comprehensive understanding of the nature of digital objects, digital systems, and digitalized systems becomes more critical. Otherwise, our ability to research, manage, control, and make reliable predictions about them will be limited. Accordingly, in this paper, we propose a new theory of digital objects, digital systems, and digitalized systems based on the adoption, adaptation, and extension of existing theories of ontology, semantics, and semiotics. The theory provides precise explanations of the nature of digital objects, digital systems, and digitalized systems. Ours is a realist theory that does not countenance the independent existence of nonmaterial or hybrid objects in the world. Accordingly, we are at odds with much of the prevailing discourse about digital phenomena. We show how our theory generates different insights and predictions from this the dominant discourse on the nature of the digital. Our predictions lay the groundwork for further empirical studies on the design, use, and impact of IT on individuals, organizations, and society.

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