This commentary paper starts from the presumption that theory is a cherished academic concept, to which social scientists frequently refer, despite – or because of – the hazy meaning of this concept. What happens when the meaning of theory is clarified, and theories are described as distinct entities, even as tools to be used by all students within an academic discipline, such as that of business administration? It is suggested that full-fledged theories obstruct the usefulness of theory, which should be experience and intuition based and allow for discoveries, theorizing and new concepts. The history and traditional outlook of the business administration discipline help explain its devotion to theory.

这篇评论文章从这样一个假设开始，即理论是一个珍贵的学术概念，尽管（或由于）这个概念的含义含糊不清，社会科学家还是经常提到这个理论。当阐明了理论的含义，并且将理论描述为不同的实体，甚至将其作为所有学科（例如企业管理）的学生使用的工具时，会发生什么？建议成熟的理论阻碍理论的实用性，理论的实用性应以经验和直觉为基础，并允许发现，理论和新概念。工商管理学科的历史和传统观点有助于解释其对理论的热爱。