Most accurate would be n = p, where n is the number of relevant categories, and p is the population of humans on earth! Of course, then you don't have a theory, but simply a description...
I think we need to distinguish between what may be correct/true, and what may be useful. The fiction that the sun revolves around the earth can be quite useful in everyday life, from the point of view of a person standing on the earth, even though it is certainly not accurate.
Just because something is widely accepted does not mean it contains even a shred of truth.
It was widely accepted that the sun revolved around the earth.
I think there is a glaring difference between these types study and the scientific studies of physics, biology, chemistry and other provable, observable fields.