The F Scale as a Measure of Authoritarianism in Accounting Research
Graeme L. Harrison
Gul & Ray [1989] cast doubt on the validity of the California F Scale
as a measure of authoritarianism, and extend that concern to the findings
of studies in behavioral accounting which have used this scale. They offer
two alternative measures for use in future research. However, Gul &
Ray focus only on arguments against their proposed alternatives. As a result,
their paper leaves readers with an incomplete perspective on the relative
merits of the F and other authoritariansim scales. This paper serves to
complement that of Gul & Ray by identifying the merits of the F Scale
and by providing research literature support for the validity and reliability
of the scale. Additionally, the paper raises limitations associated with
the alternative scales that Gul & Ray propose.
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