course,ethevictimofhisownwritings.Hehasputforwardunquestionedclaimssoconsistentlythathenotonlybelievesthemhimself,buthasconvincedindustrialandbusinessmanagementthattheyaretrue.ordingtoplanasfaithfullyasthereportsinthesciencejournalsindicate,thenitisperfectlylogicalformanagementtoexpectresearchtoproduceresultsmeasurableindollarsandcents.Itisentirelyreasonableforauditorstobelievethatscientistswhoknowexactlywheretheyaregoingandhowtheywillgetthereshouldnotbedistractedbythenecessityofkeepingoneeyeonthecashregisterwhiletheothereyeisonthemicroscope.Nor,ifregularityandconformitytoastandardpatternareasdesirabletothescientistasthewritingofhispaperswouldappeartoreflect,ismanagementtobeblamedfordiscriminatingagainstthe“oddballs”amongresearchersinfavorofmoreconventionalthinkerswho“workwellwiththeteam”.