What is it? The Speech Acts Theory attempts to account for the different factors involved in communication. (for example: in a conversation about the Pentagon, a person would need to know what the Pentagon is to communicate in that specific conversation.) This is the theory of meaning that holds that the meaning of linguistic expressions can be explained in terms of the rules governing their use in performing various speech acts (e.g., admonishing, asserting, commanding, exclaiming, promising, questioning, requesting, warning).