Theories whose subject matter consists not in empirical data, but rather in ideas are in the realm of philosophical theories as contrasted with scientific theories. At least some of the elementary theorems of a philosophical theory are statements whose truth cannot necessarily be scientifically tested through empirical observation.
Fields of study are sometimes named "theory" because their basis is some initial set of objections describing the field's approach to a subject matter. These assumptions are the elementary theorems of the particular theory, and can be thought of as the axioms of that field. Some commonly known examples include set theory and number theory; however literary theory, critical theory, and music theory are also of the same form.
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“Generalisation is necessary to the advancement of knowledge; but particularly is indispensable to the creations of the imagination. In proportion as men know more and think more they look less at individuals and more at classes. They therefore make better theories and worse poems.”
—Thomas Babington Macaulay (18001859)