Human beings hold two types of theories of action. There is the one that they espouse, which is usually expressed in the form of stated beliefs and values. Then there is the theory that they actually use; this can only be inferred from observing their actions, that is, their actual behavior.

p. 126: as cited in: Kenneth D. Shearer, Robert Burgin (2001) The Readers' Advisor's Companion. p. 39 - On organizational learning (1999)