Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama

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.