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Interpretation, Constraint, and the Prospects of Scientific Realism

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Brown H.

Human Affairs

2009

vol. 19

issue 2

153-168

I explore the interaction between theory-based interpretations of scientific evidence and constraints on theories provided by that evidence. Interpretation is often viewed as a source of error and a reason for scepticism about scientific results. But, I argue, while interpretation does generate epistemic risk, it also points to new sources of evidence that can constrain our theories. This is especially clear in the development of instrumentation that increases the range of our interactions with nature. While the design of such instruments and the interpretation of their outputs are deeply dependent on theory-based interpretations, these outputs can still challenge those very theories. At the same time, theory-guided instrumentation provides us access to aspects of nature that we cannot study with our unaided senses. This access allows us to extend the range of evidence that we collect, and thus increases the constraints on our theories. As a result, theory-guided evidence collection has a positive impact on the prospects of scientific realism since these increasing constraints on our theories provide our only reason for thinking that we may be approaching the development of true theories.

Professionalisation of Family Firms and Accounting Function: Empirical Evidence

88%

Rieg R., Dobroszek J., Zarzycka E.

Central European Economic Journal

2022

vol. 9

issue 56

113-131

An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professionalisation is particularly pronounced in smaller firms, and the effect decreases with the firm's size. This indicates that family influence and professionalisation have more significant impact on the use of accounting instruments and less impact on the differentiaiton of accounting functions, except for smaller family firms.

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Interpretation, Constraint, and the Prospects of Scientific Realism

Professionalisation of Family Firms and Accounting Function: Empirical Evidence