The use of the two main theories also makes it possible to adopt a more dialectic attitude
towards scientific development where different theories are not separated but confront each
other in the same explanatory endeavor, reconciling the main theories with at least the aim
of cross-fertilization, or at best a synthesis of theories. Lukka and Mouritsen (2002) claim
that heterogeneity of research in (management) accounting is the only thing that can induce
change. But heterogeneity of isolated perspectives can never make productive use of the
heterogeneity—thus, not inducing change. Our ambition in the theoretical dimension will
therefore be to find links between IT and PAT