Software engineers can utilise a myriad of elicitation techniques to capture relevant informa-tion in order to specify requirements. The effectiveness of these techniques varies depending on the con-text in which the elicitation takes place. So, it is important to identify the attributes that represent this context. Objective: This paper aims to match theoretical to empirical research on contextual attributes that influence elicitation technique effectiveness. Method: We conduct a systematic

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... ping study to identify proposed attributes (by theoretical works) and attributes studied empirically. Then we map empirical re-sults with theoretical proposals. Results: 60% of theoretically proposed attributes have been studied em-pirically. There seems to be some degree of coordination between theory and empiricism. However, there is empirical confirmation of the impact of only a third of the theoretically proposed attributes. Conclu-sions: These results call for more empirical research in order to evaluate beliefs with respect to elicitation techniques.