During the past quarter of a century the academic business and management literature has placed an increased premium on incorporating theory within contributions to it. Coincidentally this is the same time period during which the study of the business model domain has occurred. For the most...

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...