Theories concerned with plagiarism issues recognise the need for a holistic approach. However, the literature reviewed does not propose such a theory but relies on reductionist approaches. In this regard, a holistic theory for analysing plagiarism, based on non-reductionist approaches that focus on the agency performed at the micro-level, is lacking. On one hand, the theory should consider all levels of plagiarism reality (macro-, meso-, and micro-levels), which offer contexts to the agency, making agents situated (re)producers of plagiarism reality. On the other hand, the theory considers agency as a transformational capacity of the agents, whose capacities (emotion, knowledge, skill, perception, risk evaluation, intentionality, and rationality) constitute the agent level. This human capacity bases the agentic process, which is composed of sub-processes (perception of reality, perceptually based reflection, and reflexive performing). Thus, the holistic proposal to analyse the plagiarism phenomenon presented here articulates contexts, agents, and agency.