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The goal of this doctoral thesis is to take a close look at the process of human understanding as foundations of theological method in postmodern age. In the very center of my research is so called "dynamic cognitional structure" presented by Canadian thinker, Bernard Lonergan. The purpose of the study is to analyze his epistemology in the context of the "generalized empirical method" and to investigate the relevance of this method for contemporary theology. The thesis also focuses on the question if theological epistemology could be based on intellectual knowledge only, or how far it requires authentic spiritual life of an existential subject. Key words: transcendental theology, cognitional structure, method in theology, Bernard Lonergan, authenticity