As an introductory set of remarks for the theory session, this short paper sets up some issues facing both the field of ethnography applied in industry and those who undertake theoretical work in the field. The author proposes some simple dimensions for discussion: how we might consider work in industry a definite and distinct location for theory work; the nature of relationships with key interlocutors that are fundamental to working in industry; and finally, the role, opportunity, and responsibility that theory work might have going forward.