Comprehensive audits for use in evaluating scientific research |
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Authors: | John Allison W W Cooper G Kozmetsky F Y Phillips |
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Institution: | Graduate School of Business (CBA 4.202), , University of Texas , Austin , Texas , 78712–1174 |
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Abstract: | Calls for new arrangements to deal with problems involving the integrity of results reported from scientific research have generally taken the form of investigations into data quality and the research methods utilized. Alternatives to proposed government regulation of scientific research have included suggestions for using accounting type audits of the kind used for attesting to the representations of management in corporate financial reports. Here a different type of audit is suggested for the advantages it offers in dealing with the situations in science—which are much less structured and not restricted to situations like those to which financial accounting audits are directed. A broadening from “accounting”; to “accountability”; is thereby achieved. Experimentation with the use of such audits is suggested which can simultaneously help to improve scientific processes and accommodate the interests of the public in responding to the results of scientific research. A beginning is also suggested in the form of “GAO type”; (U.S. General Accounting Office) audits of research activities undertaken (or to be undertaken) at laboratories such as Los Alamos, Livermore and Sandia as they are being redirected from military to civilian type research. It is also suggested that GAO type audits be extended from audits of management activities to examination and evaluation of the validity and significance of the research that has been, or is to be, undertaken. |
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Keywords: | Audits comprehensive (extended scope) audits public interest scientific research |
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