CONSTRUCTING MYSTERY: EMPIRICAL MATTERS IN THEORY DEVELOPMENT MATS ALVESSON DAN KA ¨ RREMAN Lund University We outline a research methodology developed around two basic elements: the active discovery and/or creation of mysteries and the subsequent solving of the mysteries. A key element is the reflexive opening up of established theory and vocabulary through a systematic search for deviations from what would be expected, given established wisdom, in empirical contexts. “Data” are seen as an inspiration for critical dialogues between theoretical frameworks and empirical work. How do we develop theory? Broadly speaking, we can rely on speculative thinking or empirical observation (followed by careful analysis). Some have argued that empirical material has no sys- tematic role to play in theory building. Popper (1963, 1972), for example, compared theory cre- ation with guesswork and explicitly called un- justified (or unrefuted) theories “conjectures.” Others have tended to rely heavily on and per- haps overplay the importance of empirical ma- terial— often viewed as data. Typically, theory is claimed to be developed either through discovery— by sifting through da- ta— or by the accumulation of verified (or cor- roborated) hypotheses. These views of social science are in many ways different, but each relies on data as the central elements in social research. Theory is supposed to “fit” data— either by design, where misfit should lead to rejections or revisions of theory (Fetterman, 1989), or by default, where theory is understood as emerging from data (Eisenhardt, 1989; Glaser & Strauss, 1967; Strauss & Corbin, 1994). In this paper we adopt a different approach. In conventional terms, we focus on the discovery (or creation) of theory, rather than its justification. Al- though we find novel approaches toward the re- finement and justification of theory valuable, we aim for more creative ways of theorizing. Like many others, we claim that data— or, our pre- ferred term, empirical material—are simply not capable of showing the right route to theory or screening out good ideas from bad. Rather, empir- ical material is an artifact of interpretations and the use of specific vocabularies. Data are inextri- cably fused with theory. Acknowledging this fu- sion—which is broadly accepted in the philoso- phy of science (Denzin & Lincoln, 2000; Gergen, 1978; Hanson, 1958; Kuhn, 1962)— has major conse- quences for how we consider the theory– empirical material relationship. We emphasize the potential of empirical ma- terial as a resource for developing theoretical ideas through the active mobilization and prob- lematization of existing frameworks. In particu- lar, we point to the ways empirical material can be used to facilitate and encourage critical re- flection: to enhance our ability to challenge, re- think, and illustrate theory. This approach rec- ognizes the constructed nature of empirical material and “proofs” (Astley, 1985; Shotter, 1993; Shotter & Gergen, 1994; Steier, 1991). It advocates a light or moderate version of constructionism— assuming that something is going on out there and there may be better or worse ways of ad- dressing things, but also that the frameworks, preunderstandings, and vocabularies are cen- tral in producing particular versions of the world. We propose a relaxation of the emphasis on “data” and a greater interest in the contribu- tion of how data are constructed for the benefit of theoretical reasoning (cf. Sutton & Staw, 1995). A key element here is the role of empirical material in inspiring the problematization of theoretical ideas and vocabularies. To prob- lematize means to challenge the value of a the- ory and to explore its weaknesses and problems in relation to the phenomena it is supposed to We are grateful to guest editor John Van Maanen, the anonymous reviewers, Andy Van de Ven, and Karen Lee Ashcraft for helpful and challenging comments, and the Vinnova research foundation for a research grant on devel- oping qualitative methodology.  Academy of Management Review 2007, Vol. 32, No. 4, 1265–1281. 1265 Copyright of the Academy of Management, all rights reserved. Contents may not be copied, emailed, posted to a listserv, or otherwise transmitted without the copyright holder’s express written permission. Users may print, download, or email articles for individual use only.