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Purpose

The aim of this paper was to review the knowledge and practice‐related literature, as well as to develop a theoretical framework that functions like a sorting device, in order to improve our understanding about how theories are turned into practice.

Design/methodology/approach

This is a theoretical paper that discusses the relationships between practice and knowledge using practice‐based lenses.

Findings

This paper discusses the relationships between diverse forms of knowledge and practice, and it elaborates the cognitive mechanisms used to know how to shift from the inside to the outside view, and vice versa.

Research limitations/implications

By organising a wide range of knowledge‐ and practice‐related concepts into meaningful categories, this paper contributes to overcoming the use of the concepts of knowledge and practice as universal.

Practical implications

By recognising the implicit epistemological stance associated with the diverse theories and concepts, the framework may be useful in selecting the most suitable practice concepts and theories for specific situations, especially since they are not universal and are usually developed with different purposes.

Originality/value

The proposed framework contributes to improve our understanding about how theories are turned into practice.

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