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The major aim of this paper is to examine the roles of, and relationships between, domain theory and method theory in management accounting research. After introducing and defining the two concepts and arguing for the usefulness of this distinction for researchers, we apply them in the analysis of one particular method theory, Actor-Network Theory (ANT), as an example of how specific method theories can be and actually are mobilised in management accounting research. The subsequent analysis deals with the role that the method theory has been awarded in studies as well as the relationship between domain theory and method theory, including the location of the studies’ theoretical ambition. The analysis reveals that there can be numerous different types of relationships between domain theory and method theory and that the theoretical ambition does not always focus on domain theory. Both domain theories and method theories tend to be moving fields and their interaction can add to this feature. In the case of management accounting, various method theories, including ANT, have shaped our understanding of the domain field over time. Our analysis contributes to the on-going debates on the value and effects of using method theories, or theoretical lenses, in management accounting research.