Pitfalls in Using the F Scale to Measure Authoritarianism in Accounting Research

Ferdinand A. Gul and John J. Ray
The personality variable of authoritarianism has been studied for its effects on budgetary participation. The California F Scale, which is used to measure authoritarianism, has been heavily criticized by many psychologists because it is a better indicator of conservatism, an old-fashioned outlook, and a tendency to say "yes" to anything rather than as a measure of authoritarianism. Given the problems of the F Scale in measuring authoritarianism, prior studies may have obtained equivocal results. Scales which are more valid and unequivocal in measuring authoritarianism do exist and their use should enable less ambiguous research findings to be obtained.

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