Tourism's relationship with theory is a vexed and complex issue. Previous research has examined the status of the academic study of tourism in disciplinary terms and the epistemological basis of knowledge production, yet very little examination of the conceptual structure of tourism has been undertaken. This conceptual article examines the presence of theory of tourism. It presents evidence, via the use of case study vignettes, of examples of theory/theorizing at the meta-, middle range and micro-levels. It articulates guidelines for theorising tourism and principles for developing a theoretical contribution to knowledge, critical to Annals of Tourism Research, whose mission is to advance knowledge of tourism phenomena at the conceptual level that can lead to progress in theory development.

旅游与理论的关系是一个棘手而复杂的问题。以往的研究从学科角度和知识生产的认识论基础上考察了旅游学术研究的现状，但对旅游概念结构的考察却很少。这篇概念性文章探讨了旅游理论的存在。它通过使用案例研究小插图，提供了元、中范围和微观层面的理论/理论化示例的证据。它阐明了旅游业理论化的指导方针以及对知识进行理论贡献的原则，这对《旅游研究年鉴》至关重要，其使命是在概念层面上推进对旅游现象的了解，从而推动理论发展的进步。