Ever since I was elected editor of AMR Magazine, I have tried to find a simple way to reflect the essential components of a theoretical partnership. There are several great articles on the subject, however, they are often terms and concepts that are difficult to incorporate in everyday communication with authors and judges. My experience is that the existing frameworks are somewhat ambiguous because the purpose of using them is to clarify the concept and meaning. In addition, the work of Kaplan, Dubin, and others shows wide differences at the university level. This article is the initial attempt to fill this gap: the goal is not to create a new concept of theory, but the main goal is to propose several simple concepts to discuss the process of theory development. This is a personal thought that stems from my day-to-day editing and editing activities. My goal is to facilitate communication issues regarding expectations and standards due to the lack of a generally accepted framework for discussing the capabilities of conceptual writing in the organizational sciences.