I am working in the area of digital finance, and i want to develop a scale, but there is no pre existing scale for the concerned variable. All the existing measures are taken from national surveys items. Moreover, there are varied conceptualizations of the concept. I have developed my own conceptual definition using two theoretical models. Now, i am developing my initial pool of items but i facing problems as the concept has not been studied in the digital context. Please suggest some way forward, and any reference. Also, i want to know is it valid if i am developing a scale using theoretical background, and on the basis of those theories i am adding dimensions into my proposed scale. Because usually papers on scale development does not mention any theory. Please guide me.