A case study, therefore, cannot be defined through its research methods. Rather, it has to be defined in terms of its theoretical orientation. This places emphasis on understanding processes alongside their (organizational and other) contexts. The value of theory is key. Although a case study may begin with only rudimentary theory or a primitive framework, the researcher needs to develop theoretical frameworks during the course of the research which inform and make sense of the data and which can be systematically examined during the case study for plausibility. The theory needs to provide not only a sense of the particular circumstances of the case but also what is of more general relevance and interest. In some situations, grounded theory (Glaser and Strauss, 1967; Länsisalmi et al., Chapter 20, this volume) may lead to emergent theory, while in other situations researchers may enter the case study organization with clear propositions to examine. Either way, without a theoretical framework, a case study may produce fascinating details about life in a particular organization but without any wider significance.