Demetis, DionysiosLee, Allen2019-01-032019-01-032019-01-08978-0-9981331-2-6http://hdl.handle.net/10125/60064By returning to the foundational principles of second-order cybernetics and resting on the central role of the observer, this essay explores how the distinction between data/information can be conceptualized. Using systems theory, we derive a series of systemic principles for the distinction between data/information and we illustrate them with a case study from Anti-Money Laundering.10 pagesengAttribution-NonCommercial-NoDerivatives 4.0 InternationalKnowing What We Know: Theory, Meta-analysis, and ReviewOrganizational Systems and Technologyinformation, observer, second-order cybernetics, systems theoryConference Paper10.24251/HICSS.2019.757