What Constitutes a Theoretical Contribution?

The article focuses on the development of a theory. A discussion is presented about steps involved in developing a theory, such as seeing which factors logically should be considered as part of the explanation of the social or individual phenomena of interest. The authors assert that authors developing theories are considering these factors, they should err in favor of including too many factors, recognizing that over time their ideas will be refined. The article presents information about the importance of sensitivity to the competing virtues of parsimony and comprehensiveness.