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Domain theory and method theory in management accounting research

Kari Lukka (Department of Accounting and Finance, Turku School of Economics, University of Turku, Turku, Finland)
Eija Vinnari (Department of Accounting and Finance, Turku School of Economics, University of Turku, Turku, Finland)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 2 October 2014

8104

Abstract

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 this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories?

Design/methodology/approach

The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory.

Findings

There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature.

Research limitations/implications

The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter.

Originality/value

The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.

Keywords

Acknowledgements

The authors wish to thank Albrecht Becker, Terhi Chakhovich, Claire Dambrin, Markus Granlund, Allan Hansen, Matias Laine, Teemu Malmi, Andrea Mennicken, Martin Messner, Sven Modell, Jan Mouritsen, Jan Pfister, Silvana Revellino and Peter Skaerbaek for their suggestions and helpful comments. Earlier versions of this paper have been presented at the departmental research seminars of HEC Lausanne, Switzerland, and HEC Paris, France, as well as the 7th Conference on New Directions in Management Accounting in Brussels, Belgium, and the 34th Annual Congress of the European Accounting Association in Rome, Italy.

Citation

Lukka, K. and Vinnari, E. (2014), "Domain theory and method theory in management accounting research", Accounting, Auditing & Accountability Journal, Vol. 27 No. 8, pp. 1308-1338. https://doi.org/10.1108/AAAJ-03-2013-1265

Publisher

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Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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