Please use this identifier to cite or link to this item: http://hdl.handle.net/11400/10114
Title: Constructing and validating an instrument for measuring attitudes towards the accounting profession
Authors: Τουρνά-Γερμανού, Ελένη Π.
Γερμανός, Γεώργιος
Hassall, Trevor
Item type: Journal article
Keywords: Attitudes towards the accounting profession;Στάσεις απέναντι στο λογιστικό επάγγελμα;Instrument development;Μέσο ανάπτυξης;Work values;Τιμές εργασίας;Psychometric scales;Ψυχομετρική κλίμακα
Subjects: Administration
Accounting
Διοίκηση και οργάνωση
Λογιστική
Issue Date: 11-May-2015
Abstract: The focuses of this study is the development and construct validation of a new instrument of attitudes towards the accounting profession (SAAP). We conducted two studies to construct and initial validate the two corre­sponding scales of attitude -scale of beliefs concerning the attributes and outcomes associated with accounting profession and scale of work values. The 40 item instrument measures four dimensions: Extrinsic, Intrinsic, Prestige and Social and ten sub dimensions: Economic returns, Security, Work conditions, Advancement in business positions, Social status, Inter­esting job, Intellectual creativity, Business skills growth, Work with others and Contribution to society. The results of reliability and validity assess­ment give evidence to the sound psychometric properties of the new scale of attitudes. The instrument would be useful to accounting community as it provides an aggregate measure of attitudes towards the accounting pro­fession
Description: Διαθέσιμη μόνο η περίληψη
Language: English
Citation: Tourna-Germanou, E., Hassall, T. and Germanos, G. (2006). Constructing and validating an instrument for measuring attitudes towards the accounting profession. "The Southeuropean Review of Busimess Finance and Accounting", 4(2).
Journal: The Southeuropean Review of Busimess Finance and Accounting
Type of Journal: With a review process (peer review)
Access scheme: Embargo
License: Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες
URI: http://hdl.handle.net/11400/10114
Appears in Collections:Δημοσιεύσεις

Files in This Item:
There are no files associated with this item.


This item is licensed under a Creative Commons License Creative Commons