... – The authors maintain that distinguishing between domain theory and method theory in accounting research will be of help to researchers in several ways. Eija Vinnari can be contacted at: eija.vinnari@uta.fi © Emerald Group Publishing Limited 2016 Domain theory Method theory Actor-network...

... positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory. Findings – While a distinction between domain and methods theories … may appear analytically viable...

...Kari Lukka; Eija Vinnari 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...