Step 1: Defining the Constructs of the Theory; Step 2: Defining the Propositions of the Theory; Step 3: Providing Explanations to Justify the Theory; Step 4: Determining the Scope of the Theory; Step 5: Testing the Theory Through Empirical Research.

D. I. K. Sjøberg, T. Dybå, B. C. D. Anda, and J. E. Hannay, “Building Theories in Software Engineering,” in Guide to Advanced Empirical Software Engineering SE - 12, F. Shull, J. Singer, and D. K. Sjøberg, Eds. Springer London, 2008, pp. 312–336. [Springerlink]