Library / Management Accounting Principles Framework
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MA.9:4.3 - Inspect actual effects and rival explanations

Use records, participant accounts and other adequate evidence to establish what happened and why it may have happened. Examine rivals that would lead to a different repair, such as anticipated demand, a justified reserve, a supply constraint or a changed instruction.

Retain uncertainty about cause. If the contemplated change requires stronger evidence, use the applicable inquiry method. A bounded trial can be useful where it is appropriate and authorized.