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Domain theory and method theory in management accounting research

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  • Kari Lukka
  • Eija Vinnari

Abstract

Purpose - – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories? Design/methodology/approach - – The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory. Findings - – There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature. Research limitations/implications - – The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter. Originality/value - – The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.

Suggested Citation

  • Kari Lukka & Eija Vinnari, 2014. "Domain theory and method theory in management accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1308-1338, October.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:8:p:1308-1338
    DOI: 10.1108/AAAJ-03-2013-1265
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    Citations

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    Cited by:

    1. Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
    2. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    3. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    4. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    5. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    6. Roslender, Robin & Nielsen, Christian, 2021. "Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    7. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    8. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
    9. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    10. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
    11. Robalo, Rui C. & Moreira, José António, 2020. "The influence of power strategies in AIS implementation processes," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    12. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    13. Elina Jaakkola, 2020. "Designing conceptual articles: four approaches," AMS Review, Springer;Academy of Marketing Science, vol. 10(1), pages 18-26, June.
    14. Adzor Ibiamke & Clement C. M. Ajekwe, 2017. "On Ensuring Rigour in Accounting Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 157-170, July.
    15. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    16. Mario Calabrese & Antonio La Sala & Ryan Patrick Fuller & Antonio Laudando, 2021. "Digital Platform Ecosystems for Sustainable Innovation: Toward a New Meta-Organizational Model?," Administrative Sciences, MDPI, vol. 11(4), pages 1-14, October.
    17. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    18. Jonas Nygaard Uhrenholt & Jesper Hemdrup Kristensen & Maria Camila Rincón & Sofie Adamsen & Steffen Foldager Jensen & Brian Vejrum Waehrens, 2022. "Maturity Model as a Driver for Circular Economy Transformation," Sustainability, MDPI, vol. 14(12), pages 1-17, June.
    19. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    20. Helkkula, Anu & Arnould, Eric J., 2022. "Using neo-animism to revisit actors for Sustainable Development Goals (SDGs) in S-D logic," Journal of Business Research, Elsevier, vol. 149(C), pages 860-868.
    21. Vikram Kapoor & Russell Belk, 2022. "‘Pressure creates diamonds’/‘fire refines gold’: Conceptualizing coping capital," AMS Review, Springer;Academy of Marketing Science, vol. 12(3), pages 196-215, December.
    22. Andrew S. Gallan & Anu Helkkula, 2022. "Cocreating transformative value propositions with customers experiencing vulnerability during humanitarian crises," AMS Review, Springer;Academy of Marketing Science, vol. 12(1), pages 85-101, June.
    23. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    24. Grzegorz Baran & Aleksandra Berkowicz, 2021. "Digital Platform Ecosystems as Living Labs for Sustainable Entrepreneurship and Innovation: A Conceptual Model Proposal," Sustainability, MDPI, vol. 13(11), pages 1-14, June.
    25. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.

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