科学与鉴证标准形成的互动

The Interaction of Science and Attestation Standard Formation.

Auditing A Journal of Practice & Theory · 1987
被引 0
人大 BABS 3

中文导读

研究了科学如何影响鉴证政策制定,以及实践标准变化如何影响研究者使用的证据,并借鉴行为科学模型和科学哲学概念来阐述两者的关系。

Abstract

Abstract This paper addresses the questions of how science can affect attestation policy formation and how changes in practice standards affect the evidence used by researchers. The interaction between science and attestation policy formation is often slow and is confused by many of the inherent characteristics of the two processes, although the goals of each process are achieved by means that have certain similarities. Coombs' Schema for Mathematical Models in Behavioral Science is adapted to explain the relationship between policy formation and science. Attestation standard formation is discussed as a constitutional/political process wherein evidence use and consensus building exhibit both differences from and similarities to scientific theory development. Concepts developed by two philosophers of science, Newton-Smith and Laudan, are applied to further elaborate on the relationships.

审计行为科学科学哲学政策制定