2008 | OriginalPaper | Chapter
Introduction to Construct Measurement
Published in: Management Accounting & Control Scales Handbook
Publisher: DUV
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Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis for supplementation and further development.