Item rotation plays a crucial role in factor analysis during the development of measurement scales, aiming to enhance scale validity and interoperability. This paper investigates the theoretical foundations of item rotation and examines the underlying principles and strategies that contribute to the improvement of scale validity and interoperability. The study explores the role of factor analysis as a statistical tool for extracting latent factors and investigates how different item rotation methods can optimize the interpretability and reliability of measurement scales. Additionally, the paper discusses the theoretical considerations guiding the selection of appropriate item rotation techniques, such as orthogonal and oblique rotations, and their implications for scale development and measurement theory. By synthesizing existing literature and providing practical insights, this study aims to contribute to a comprehensive understanding of item rotation and its theoretical significance in the process of scale development.