Constructing and validating an instrument for measuring attitudes towards the accounting profession

 
This item is provided by the institution :
Technological Educational Institute of Athens
Repository :
Ypatia - Institutional Repository
see the original item page
in the repository's web site and access all digital files if the item*
share




2006 (EN)
Constructing and validating an instrument for measuring attitudes towards the accounting profession (EN)

Γερμανός, Γεώργιος (EL)
Τουρνά-Γερμανού, Ελένη Π. (EL)
Hassall, Trevor (EN)

Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκηση Επιχειρήσεων (EL)

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 (EN)

journalArticle

Instrument development (EN)
Στάσεις απέναντι στο λογιστικό επάγγελμα (EN)
Μέσο ανάπτυξης (EN)
Work values (EN)
Τιμές εργασίας (EN)
Ψυχομετρική κλίμακα (EN)
Attitudes towards the accounting profession (EN)
Psychometric scales (EN)

ΤΕΙ Αθήνας (EL)
Technological Educational Institute of Athens (EN)

The Southeuropean Review of Busimess Finance and Accounting (EN)

English

2006


N/A (EN)



*Institutions are responsible for keeping their URLs functional (digital file, item page in repository site)