There are a lot of information about how to write an stored procedure from a practical view, in a very database server language dependent way, but since I and the team that I work everyday already know that, I was looking for a more theoretical discussion about how to do this, in some way language or database server independent.
I want to find some analysis like Steve McConnel does in Code Complete for routines, in example.
Where can I find any articles, papers, books or other kind of sources containing theorethical guidelines about how to write an stored procedure?
EDIT No, this is not a duplicate of the question What are the best practices in writing a sql stored procedure since I am asking about a general approach, and not only to Sql Server.