Why do we remember Lewin's statement that "there is nothing as practical as a good theory?" A practical theory is different than a theoretical theory, because we can put it into practice, or act on it, without extensive testing. That's why it's practical. Lewin helped develop the Harvard Business School's report on the Hawthorne studies, which have greatly influenced modern management theory. He said that instead of approaching the data with an abstract idea, he tried to be practical. A good theory explains an observed relationship between two variables, such as class participation and exam grades. The theory, if it turns out to be empirically supported, helps us make good decisions