The act of theorising turns the attention from the outcome of theory generation to the act of theory generation itself. Revans' systems "alpha," "beta" and "gamma" provide a foundational action theory that grounds the theorising process in action learning. This is the core of theorising in the praxeology of action learning as creating practical theory or actionable knowledge that makes Accounts of Practice more than merely interesting stories. This article explores how the process of writing an Account of Practice can also be seen as a process of theorising, articulating the kind of knowledge created from what is learned in and through action.