Theory BuildingThe vertical axis of

Theory Building
The vertical axis of Figure 1 describes levels of
theory building. Our conceptualization of theory
building captures the degree to which an empirical
article clarifies or supplements existing theory or
introduces relationships and constructs that serve
as the foundations for new theory. Many of the
arguments used to describe the degrees of theory
building on the vertical axis were inspired by
Whetten’s (1989) discussion of what constitutes a
theoretical contribution. Although Whetten (1989)
was focusing specifically on the qualities of a
strong AMR submission, many of his arguments are
also applicable to theory building in empirical
articles.