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

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 in Accounting, Auditing & Accountability Journal, Volume 27 Number 8.

Design/methodology/approach

The authors address the main points of the commentary by Lowe et 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.

Citation

Lukka, K. and Vinnari, E. (2016), "Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama", Accounting, Auditing & Accountability Journal, Vol. 29 No. 2, pp. 317-322. https://doi.org/10.1108/AAAJ-06-2015-2080