Purpose: The objective of this article is to describe processes of substantiations and contributions across contexts and over time through theory building towards theory in business research.

Design/methodology/approach: The article provides a seed for discussion, debate and consideration regarding scholarly substantiations and contributions through theory building towards business theory.

Findings: The importance of cumulative processes in terms of substantiations and contributions in business research should not be neglected, but its logic and value is currently argued to be often underestimated or ignored.

Research limitations/implications: Sound theory requires sound foundations based upon processes of substantiations and contributions. It is essential that the processes of substantiations and contributions are cumulative and parallel through theory building towards theory.

Practical implications: An important lesson learned is that an original study should not be seen as providing a genuine substantiation and making a solid contribution to business theory until it has been successfully replicated and validated across contexts and over time.

Originality/value: The author concludes that current practices of substantiations and contributions through theory building towards theory are insufficient and contain fatal flaws potentially undermining the well-being of business research and the perception of business theory being seen as a solid and credible management discipline among other academic disciplines in the worldwide research community. © Emerald Group Publishing Limited.