IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v22y2011i1p47-77.html
   My bibliography  Save this article

Institutionalized dualism: statistical significance testing as myth and ceremony

Author

Listed:
  • Marc Orlitzky

Abstract

Several well-known statisticians regard significance testing as a deeply problematic procedure in statistical inference. Yet, in-depth discussion of null hypothesis significance testing (NHST) has largely been absent from the literature on organizations or, more specifically, management control systems. This article attempts to redress this oversight by drawing on neoinstitutional theory to frame, analyze, and explore the NHST problem. Regulative, normative, and cultural-cognitive forces partly explain the longevity of NHST in organization studies. The unintended negative consequences of NHST include a reinforcement of the academic-practitioner divide, an obstacle to the growth of knowledge, discouragement of study replications, and mechanization of researcher decision making. An appreciation of these institutional explanations for NHST as well as the harm caused by NHST may ultimately help researchers develop superior methodological alternatives to a controversial statistical technique. Copyright Springer Verlag 2011

Suggested Citation

  • Marc Orlitzky, 2011. "Institutionalized dualism: statistical significance testing as myth and ceremony," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 47-77, September.
  • Handle: RePEc:spr:metrik:v:22:y:2011:i:1:p:47-77
    DOI: 10.1007/s00187-011-0126-7
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-011-0126-7
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s00187-011-0126-7?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Fidler, Fiona & Geoff, Cumming & Mark, Burgman & Neil, Thomason, 2004. "Statistical reform in medicine, psychology and ecology," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 33(5), pages 615-630, November.
    2. Gigerenzer, Gerd, 2004. "Mindless statistics," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 33(5), pages 587-606, November.
    3. Thomas C. Powell, 2001. "Competitive advantage: logical and philosophical considerations," Strategic Management Journal, Wiley Blackwell, vol. 22(9), pages 875-888, September.
    4. Leamer, Edward E, 1983. "Let's Take the Con Out of Econometrics," American Economic Review, American Economic Association, vol. 73(1), pages 31-43, March.
    5. Fadi Alkaraan & Deryl Northcott, 2007. "Strategic investment decision making: the influence of pre‐decision control mechanisms," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 133-150, June.
    6. Orlitzky, Marc, 2011. "Institutional Logics in the Study of Organizations: The Social Construction of the Relationship between Corporate Social and Financial Performance," Business Ethics Quarterly, Cambridge University Press, vol. 21(3), pages 409-444, July.
    7. Lynne, Gary D., 1999. "Divided self models of the socioeconomic person: the metaeconomics approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 28(3), pages 267-288.
    8. Louis Guttman, 1985. "The illogic of statistical inference for cumulative science," Applied Stochastic Models and Data Analysis, John Wiley & Sons, vol. 1(1), pages 3-9.
    9. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    10. Ken Crofts & Jayne Bisman, 2010. "Interrogating accountability," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 180-207, June.
    11. Joshua S. Gans & George B. Shepherd, 1994. "How Are the Mighty Fallen: Rejected Classic Articles by Leading Economists," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 165-179, Winter.
    12. Kincaid,Harold, 1996. "Philosophical Foundations of the Social Sciences," Cambridge Books, Cambridge University Press, number 9780521482684, September.
    13. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    14. Vern T. Farewell & Brian D.M. Tom & Patrick Royston, 2004. "The Impact of Dichotomization on the Efficiency of Testing for an Interaction Effect in Exponential Family Models," Journal of the American Statistical Association, American Statistical Association, vol. 99, pages 822-831, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hensel, Przemysław G., 2021. "Reproducibility and replicability crisis: How management compares to psychology and economics – A systematic review of literature," European Management Journal, Elsevier, vol. 39(5), pages 577-594.
    2. Williams, Ralph I. & Clark, Leigh Anne & Clark, W. Randy & Raffo, Deana M., 2021. "Re-examining systematic literature review in management research: Additional benefits and execution protocols," European Management Journal, Elsevier, vol. 39(4), pages 521-533.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    2. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    3. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
    4. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    5. Cuguero, Natalia & Rosanas, Josep M., 2011. "The next generation of management control systems: Justice and fairness as antecedents for goal congruence," IESE Research Papers D/917, IESE Business School.
    6. repec:wsi:acsxxx:v:21:y:2019:i:08:n:s1363919619500117 is not listed on IDEAS
    7. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    8. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
    9. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
    10. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
    11. Gopalakrishnan, Mohan & Libby, Theresa & Samuels, Janet A. & Swenson, Dan, 2015. "The effect of cost goal specificity and new product development process on cost reduction performance," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 1-11.
    12. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
    13. Emad Harash & Suhail Nassir Al-Timimi & Fatima Jasem Alsaad & Abdulkhaliq Y. Zaier Al-Badran & Essia Ries Ahmed, 2014. "Contingency Factors and Performance of Research and Development (R&D): The Moderating Effects of Government Policy," Journal of Asian Scientific Research, Asian Economic and Social Society, vol. 4(2), pages 47-58, February.
    14. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
    15. Filippo Zanin & Eugenio Comuzzi, 2016. "Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 89-114.
    16. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    17. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    18. Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & Ripoll-Feliú, Vicente M. & Gonzalez-Sanchez, María Beatriz, 2013. "El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 53-65.
    19. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    20. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    21. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:22:y:2011:i:1:p:47-77. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.