A theory is necessary “to make sense of what would otherwise be inscrutable or unmeaning empirical findings” (Kaplan, 1964, p. 302). According to Ahrens and Chapman’s (2006, p. 821) definition, a theory is a set of explanatory concepts which allows the systematic ordering of such findings. It helps in guiding, structuring, and disciplining the research process (Spicer, 1992, p. 5; Zimmerman,
... [Show full abstract] 2001, p. 418) and, without theory, “data analysis and classification is blind” (Hempel, 1966, p. 13).