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

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  • Kari Lukka
  • Eija Vinnari

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.

Suggested Citation

  • Kari Lukka & Eija Vinnari, 2016. "Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(2), pages 317-322, February.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:2:p:317-322
    DOI: 10.1108/AAAJ-06-2015-2080
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