Heuristic Reasoning
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Heuristic Reasoning
How can we advance knowledge? Which methods do we need in order to make new discoveries? How can we rationally evaluate, reconstruct and offer discoveries as a means of improving the ‘method’ of discovery itself? And how can we use findings about scientific discovery to boost funding policies, thus fostering a deeper impact of scientific discovery itself? The respective chapters in this book provide readers with answers to these questions. They focus on a set of issues that are essential to the development of types of reasoning for advancing knowledge, such as models for both revolutionary findings and paradigm shifts; ways of rationally addressing scientific disagreement, e.g. when a revolutionary discovery sparks considerable disagreement inside the scientific community; frameworks for both discovery and inference methods; and heuristics for economics and the social sciences.
Heuristic Reasoning in Management Accounting
Author: Jörn Sebastian Basel
language: en
Publisher: BoD – Books on Demand
Release Date: 2012
Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners.
The Development of Thinking and Reasoning
Author: Pierre Barrouillet
language: en
Publisher: Psychology Press
Release Date: 2013-06-26
Thinking and reasoning are key activities for human beings. In this book a distinguished set of contributors provides a wide readership with up-to-date scientific advances in the developmental psychology of thinking and reasoning, both at the theoretical and empirical levels. The first part of the book illustrates how modern approaches to the study of thinking and reasoning have gone beyond the Piagetian legacy: through the investigation of avenues previously not explored, and by demonstrating that young children have higher capacities than was assumed within the Piagetian tradition. The second part focuses upon theoretical and empirical investigations of the interplay between logic and intuition in reasoning and decision making, and how these forms of thinking evolve with age, through the general framework of what is known as dual-process theories. Contrary to Piaget’s claim, it becomes apparent that elaborate adult reasoning could rely on some form of intuition. The Development of Thinking and Reasoning provides psychologists, educators and everyone interested in child development with an integrated and up-to-date series of chapters, written by prominent specialists in the areas of thinking, reasoning, and decision making.