In this paper the authors share their insights on whether it is necessary to articulate a research methodology when reporting on theoretical research. Initially the authors, one being a supervisor and the other, a PhD student and a colleague, were confronted with the question during supervision and writing of a thesis on theoretical research. Reflection on the external examiners' reports about whether a research methodology for theoretical research is necessary prompted the writing of this paper. In order to answer the question, the characteristics of theoretical research are clarified and contrasting views regarding the necessity or not of including a research methodology section in such a thesis, are examined. The paper also highlights the justification for including a research methodology in a thesis that reports on theoretical research, investigates the soundness of such justification and finally draws conclusions on the matter. [For the complete Volume 15 proceedings, see ED574185.]