B1 Non-refereed article in a scientific journal

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




AuthorsKari Lukka, Eija Vinnari

PublisherEmerald

Publication year2016

JournalAccounting, Auditing and Accountability Journal

Journal name in sourceACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

Journal acronymACCOUNT AUDIT ACCOUN

Volume29

Issue2

First page 317

Last page322

Number of pages6

ISSN0951-3574

DOIhttps://doi.org/10.1108/AAAJ-06-2015-2080


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.

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