The Null Hypothesis Statistical Testing Paradigm Undermines Knowledge Acquisition in Management Accounting Research: It Needs to Be Abandoned

Roger Lindsay

Advances in Management Accounting2025https://doi.org/10.1108/s1474-787120250000037001book-chapter
AJG 2ABDC A
Weight
0.41

Abstract

No abstract available.

2 citations

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/s1474-787120250000037001

Or copy a formatted citation

@article{roger2025,
  title        = {{The Null Hypothesis Statistical Testing Paradigm Undermines Knowledge Acquisition in Management Accounting Research: It Needs to Be Abandoned}},
  author       = {Roger Lindsay},
  journal      = {Advances in Management Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/s1474-787120250000037001},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Null Hypothesis Statistical Testing Paradigm Undermines Knowledge Acquisition in Management Accounting Research: It Needs to Be Abandoned

Flags are reviewed by the Arbiter methodology team within 5 business days.


Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.