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| Author: | Lindsay, R. |
| Title: | Reconsidering the status of tests of significance: an alternative criterion of adequacy |
| Journal: | Accounting, Organizations and Society
1995 : JAN, VOL. 20:1, p. 35-53 |
| Index terms: | TESTS ACCOUNTING STATUS |
| Language: | eng |
| Abstract: | Tests of significance are regarded as essential for the establishment of facts. This paper questions this, and an alternative approach is presented which centres on replication. Replication provides the crucial test of the reliability and validity of facts, hypotheses and theories. It leads, when successful, to generalizable and predictable results. The new criterion is based on obtaining "significant sameness" in related studies, in contrast to obtaining a significant difference in a single isolated study. |
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