This paper argues for a balanced approach to considering the three intellectual virtues of Aristotle, brought forth by Flyvbjerg [2001. <italic>Making Social Science Matter: Why Social Inquiry Fails and How It Can Succeed Again</italic>. Cambridge: Cambridge University Press] - techne, episteme and phronesis -...

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...