Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama

Kari Lukka and Eija Vinnari

Accounting, Auditing & Accountability Journal, 2016, vol. 29, issue 2, 317-322

Abstract: Purpose - – The purpose of this paper is to provide a response to the commentary of Lowe, De Loo and Nama concerning the authors’ previous article, which was published inAccounting, Auditing & Accountability Journal, Volume 27 Number 8. Design/methodology/approach - – The authors address the main points of the commentary by Loweet al. Findings - – In addressing each of these issues, the authors point out a few misunderstandings included in the critique as well as make an attempt to further clarify the previous argument. Originality/value - – The authors maintain that distinguishing between domain theory and method theory in accounting research will be of help to researchers in several ways.

Keywords: Domain theory; Method theory; Actor-network theory; Management accounting (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:29:y:2016:i:2:p:317-322

DOI: 10.1108/AAAJ-06-2015-2080

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