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Base rates in the applied domain of accounting
Behavioral and Brain Sciences 19 (1):29-30 (1996)
Abstract
Koehler's call for a reanalysis of the base rate fallacy is particularly important in the applied domain of accounting, since base rate data appear to be an important input for many accounting tasks. In this commentary I discuss the use of base rates in accounting and explain why more flexible standards of performance are important when judging the use of base rates.My notes
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References found in this work
The Structure of Scientific Revolutions.Thomas Samuel Kuhn - 1962 - Chicago: University of Chicago Press. Edited by Otto Neurath.
Judgment Under Uncertainty: Heuristics and Biases.Daniel Kahneman, Paul Slovic & Amos Tversky (eds.) - 1982 - Cambridge University Press.
Human Inference: Strategies and Shortcomings of Social Judgment.Richard E. Nisbett & Lee Ross - 1980 - Englewood Cliffs, NJ, USA: Prentice-Hall.
How Monkeys See the World: Inside the Mind of Another Species.Dorothy L. Cheney & Robert M. Seyfarth - 1990 - University of Chicago Press.
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