The recent years of rapid development of mobile technologies create opportunities for new user groups in the mobile workforce to take advantage of information systems (IS). However, to apprehend and harness these opportunities for mobile IS, it is crucial to fully understand the user group and the mobile technology. In this chapter, we deductively, from previous research on aspects on mobility, synthesize a tentative analytical framework capturing factors accentuated in mobile IS design. We evaluate the framework based on criteria of completeness, distinctiveness and simplicity. Eventually, these two steps develop the framework towards a theoretical contribution as theory for describing handheld computing from a designer’s perspective. Thirteen semi-structured interviews were made and the tentative framework was elaborated and confirmed.