The development of an instrument to measure individual dispositions towards rules and principles; with implications for financial regulation

Feng, Ying (Olivia) (2014) The development of an instrument to measure individual dispositions towards rules and principles; with implications for financial regulation. PhD thesis, University of Glasgow.

Abstract

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.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Keywords: Rules and Principles debate; Financial Reform; Behavioural Accounting, An instrument measuring individuals' dispositions towards rules and principles
• Subjects: B Philosophy. Psychology. Religion > BF Psychology; B Philosophy. Psychology. Religion > BJ Ethics; H Social Sciences > H Social Sciences (General); H Social Sciences > HA Statistics; K Law > K Law (General)
• Colleges/Schools: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Supervisor's Name: McKernan , Professor John F. and O’Donnell, Professor Patrick J.
• Date of Award: 2014
• Depositing User: Miss Ying Feng
• Unique ID: glathesis:2014-5300
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 11 Jul 2014 14:06
• Last Modified: 11 Jul 2014 14:06
• URI: https://theses.gla.ac.uk/id/eprint/5300