Accounting for variation and uncertainty

May 12, 2017
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(This article was originally published at Statistical Modeling, Causal Inference, and Social Science, and syndicated at StatsBlogs.)

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Yesterday I gave a list of the questions they’re asking me when I speak at the Journal of Accounting Research Conference.

All kidding aside, I think that a conference of accountants is the perfect setting for a discussion of of research integrity, as accounting is all about setting up institutions to enable trust. The challenge is that traditional accounting is deterministic: there’s a ledger and that’s that.

In statistics, we talk all the time about accounting for variation and uncertainty. Maybe “accounting” is more than a metaphor here, and maybe there’s more of a connection to the traditional practices of accounting than I’d thought.

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