Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 15 February 2016
Abstract
Purpose
The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature.
Design/methodology/approach
The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s 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, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research.
Research limitations/implications
Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions.
Originality/value
The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.
Keywords
Citation
Lowe, A.D., De Loo, I. and Nama, Y. (2016), "Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)", Accounting, Auditing & Accountability Journal, Vol. 29 No. 2, pp. 305-316. https://doi.org/10.1108/AAAJ-04-2015-2025
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited