In spite of decades of research, the essence of central IS phenomena such as information, the IT artifact, and the Information System, remain unsettled. This aggravates the identification and definition of their neural correlates, which in turn may stymie the future potential of NeuroIS. To this end, the purpose of this paper is to define an intellectual core for the NeuroIS field, which is based on the dialectics between the individual and her social environment. Such a core enables a reconceptualization of information, the IT artifact, and the Information System as distinct ontological phenomena, however dialectically related. Accordingly, their neural correlates can be more distinctly defined, which opens up for alternative research questions. An example of a NeuroIS study addressing such questions is provided. Thus, the paper contributes to the formulation of a foundation for the future advancement of NeuroIS.