RESUMO
The evaluation and validation of analytical methods and instruments require comparison studies using sample material for testing accuracy and precision. In analytical chemistry, the commonly accepted means of analyzing data from method comparison studies is least-squares regression analysis, a model which has limitations. In this paper, the results from ordinary least-squares and many other regression approaches recommended in the literature were compared with a new regression procedure that takes into account the errors in both variables (methods). After a discussion of the properties of the regression procedure, recommendations are given for carrying out a method comparison study using informational analysis of variance. The efficiency of the regression procedure proposed is demonstrated by applying it to different data sets from published literature.