The simplest molecular orbital theory of π-conjugated molecular systems. It uses the following approximations: π-electron approximation; LCAO
representation of the π-molecular orbitals; neglect of electron-electron and nuclear-nuclear repulsions (in fact, the assumption that these cancel). The diagonal elements of the effective Hamiltonian, coulombic integrals, and the off-diagonal elements, resonance integrals, (accounted for only directly bonded atoms) are chosen as empirical parameters, all overlap integrals being neglected.
PAC, 1999, 71, 1919. 'Glossary of terms used in theoretical organic chemistry' on page 1944 (https://doi.org/10.1351/pac199971101919)