Figure 1 introduces a taxonomy that combines
the dual components of an empirical article’s theoretical
contribution: theory building and theory
testing. As the arc in the figure shows, we suggest
that an empirical article can offer a strong theoretical
contribution by being strong in theory building,
strong in theory testing, or strong in both. We
also suggest that the two components can be used
to classify empirical articles into five discrete categories,
which we refer to as reporters, testers, qualifiers,
builders, and expanders. Builders, testers,
and expanders tend to be higher in their theoretical
contribution, whereas reporters and qualifiers tend
to be lower in their theoretical contribution