Spirituality has become the focus of growing attention by scholars over the past few decades in a variety of disciplines including psychology, nursing, medicine, social work, counseling, and business. Despite this attention, confusion and controversy exists regarding what spirituality
is and whether or not it is even worthy of being considered a scientific construct. In this essay, the author provides an overview of the methodology and philosophy of science issues that accompany the study of spirituality. Thereafter, he proffers an empirically derived descriptive taxonomic
model of spirituality for use in research and theory development. The essay ends with recommendations for future investigations on spirituality.