Abstract
This study examined the priorities for theory application and for theory development of 149 students from four different undergraduate occupational therapy curricula. Data were analyzed using Kruskal-Wallis one-way analysis of variance by ranks and again using the F test followed by Duncan's Multiple Range Test. Results of the two analyses were consistent. Compared to registered occupational therapists, undergraduate students hold higher priorities for theory application and lower priorities for theory development. The data support a developmental sequence for theory valuing: value for theory application → value for research → value for theory development.