A volume in Evaluation and Society Series Editors, Jennifer C. Greene, University of Illinois at Urbana-Champaign and Stewart I. Donaldson, Claremont Graduate University In this book, Ernie House reframes how we think about evaluation by reconsidering three key concepts of values, biases, and practical wisdom. The first part of the book reconstructs core evaluation concepts, with a focus on the origins of our values and biases. The second part explores how we handle values and biases in practice, and the third (...) shows how we learn practical wisdom and use it in evaluations. Value is the central concept in this volume, yet it's a fuzzy concept. In Part I, Ernie clarifies the concept of value by addressing basic questions: What are values? Where do they come from? Why do we have them? Why is our conception so confused? How do we handle values in evaluations? In Part II, another central concept is added, that of biases. Prominent evaluation frameworks have focused on biases, including Campbell and Stanley's (1963) framework for validating causal inferences and Scriven's (1972) conception of objectivity, which is achieved by correcting for biases in general. In addition, research on thought processes has made progress by focusing on cognitive biases (Kahneman, 2011). Even so, through a case example, Ernie demonstrates that the concept of biases is under-appreciated and not well engaged in evaluation practice. The third important concept, featured in Part III, is practical wisdom, which is the knowledge that evaluators acquire through experience. Practical wisdom informs what we do, possibly as much as theory. Experienced evaluators often conduct evaluations in similar ways, regardless of their theory, because practical wisdom determines much of what they do. Ernie provides concrete examples of practical wisdom and how we employ it. Throughout the book, he draws on the empirical research on thinking processes, especially Kahneman's Thinking Fast and Slow (2011). This book will be of interest and relevance to all evaluation scholars and practitioners, as it thoughtfully engages core constructs of the field. The book can also well serve as a supplementary text in multiple evaluation courses, as it offers valuable conceptual and practical perspectives on our craft. (shrink)

The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than (...) unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues. (shrink)

The well-known behaviorist revolt against consciousness is largely in the past, although that does not mean that the new interest in consciousness is without many unsolved problems. Cognitive psychology, as an alternative, is not necessarily a consciousness psychology, and humanistic psychology, friendly to consciousness, has difficulty in maintaining scientific status. One approach to consciousness is by way of dissociation, the phenomena of which can be found in everyday experience but can be studied in more detail through hypnosis. One aspect of (...) hypnosis research has led to the concept of a “hidden observer,” a metaphor used to indicate that some information is processed and has consequences without being in the focus of consciousness at the time, but is recoverable through hypnosis. The evidence comes mostly from subjects highly responsive to hypnosis, so that generalizations must be used with caution. The divisions of consciousness lead to consideration of its executive and monitoring functions-normal functions, but subject to some alterations through hypnosis. (shrink)