Pitfalls in Using the F Scale to Measure Authoritarianism in Accounting
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.
to BRIA 1989, Volume 1 Contents