Exploring the “theory is king” thesis in accounting research: the case of actor-network theory

Purpose This paper examines the influence of normal science tradition, epitomized by notion that “theory is king”, on contemporary accounting research and epistemological tensions may emerge as this idea applied to particular ways studying accounting. For illustrative purposes, authors focus informed actor-network theory (ANT) which can be seen an “extreme case” in sense it is, principle, difficult reconcile with aspirations. Design/methodology/approach The offers analysis based a close reading how scholars, using ANT, theorize, if they do engage explicit theorizing, deal might from need its underpinnings those tradition. Findings findings show between thinking principles ANT have, few cases, been avoided, researchers stay relatively faithful largely refrain further development. However, most have ostensibly ignored blend epistemology without reflecting implications doing so. Originality/value contributes emerging debates role tradition research, also extends recent discussions inspired ANT. proposes three reasons for observed blending epistemologies: unawareness tensions, eclecticism various political considerations.