Domain theory and method theory in management accounting research
作者： Kari Lukka , Eija Vinnari
DOI: 10.1108/AAAJ-03-2013-1265
关键词:
摘要: Purpose – The purpose of this paper is to distinguish two roles theories, domain theory and method theory, examine their relationships in management accounting research. Are these explicitly distinguished studies? Can be achieved an unambiguous manner? Where do ambitions for theoretical contribution lie studies that employ theories? Design/methodology/approach authors develop a conceptual framework analysing possible between theories illustrate the arguments with examples from employing Actor-Network Theory (ANT) as theory. Findings There can various types ambition analysed typically focused on theories. However, ambiguity exist regard location study's ambition. Both...
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