Note by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Understanding Research Literature from Ingram's comments in Issues in Accounting Education Spring 1987.
10 common Phrases and their Meanings:
1. It has long been known that - I haven't bothered to look up the original reference, but..
2. Of great theoretical and practical importance - It is interesting to me that..
3. While it has not been possible to provide definite answers to these questions - The experiment didn't work, but I figured I would try to get a publication out of it anyway.
4. Three of the samples were chosen for detailed study - The results of the others didn't make sense.
5. It is suggested that; it is believed that; it may be that - I think.
6. It is generally believed that - A couple of other guys think so too.
7. It is clear that much additional work will be required before - I don't understand it.
8. A theory to account for these results has not been formulated - Nobody else understands it either.
9. Correct within an order of magnitude - Wrong.
10. Thanks are due to X for assistance with the experiments and to Y for valuable discussion - X did the work and Y explained what it meant.