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Title: The development of an instrument to measure individual dispositions towards rules and principles, with implications for financial regulation
Author: Feng, Ying (Olivia)
ISNI:       0000 0004 5347 3442
Awarding Body: University of Glasgow
Current Institution: University of Glasgow
Date of Award: 2014
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The main focus of this PhD project is the development and validation of a psychometric instrument for the measurement of individual dispositions towards rules and principles. Literature review and focus groups were used to generate insights into the reasons why individuals prefer rules and principles. On the basis of that review, an initial item pool was created covering the conceptual space of dispositions towards rules and principles. The final instrument consists of 10 items, 5 items each for the rules and principles subscales. The psychometric analysis suggested that it is valid and reliable. The instrument has sound predictive power and was able to significantly predict individuals’ behavioral intentions in relation to rules and principles across contexts. I found there were gender and ethnic differences in the relationship between dispositions towards rules and principles scores and behavioural intentions. This PhD is relevant to an emerging literature in behavioural accounting research that examines how practitioners’ personal characteristics and styles affect financial reporting practice.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: BF Psychology ; BJ Ethics ; H Social Sciences (General) ; HA Statistics ; K Law (General)