Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama
: Kari Lukka, Eija Vinnari
Publisher: Emerald
: 2016
: Accounting, Auditing and Accountability Journal
: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
: ACCOUNT AUDIT ACCOUN
: 29
: 2
: 317
: 322
: 6
: 0951-3574
DOI: https://doi.org/10.1108/AAAJ-06-2015-2080
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.