E-Book, Englisch, 311 Seiten, eBook
E-Book, Englisch, 311 Seiten, eBook
Reihe: Research in Management Accounting & Control
ISBN: 978-3-8350-5471-4
Verlag: Deutscher Universitätsverlag
Format: PDF
Kopierschutz: Wasserzeichen (»Systemvoraussetzungen)
Prof. Dr. Utz Schäffer ist Inhaber des Lehrstuhls für Controlling und Unternehmenssteuerung an der WHU - Otto Beisheim School of Management in Vallendar.
Zielgruppe
Research
Autoren/Hrsg.
Weitere Infos & Material
1;Preface;6
2;Table of Contents;8
3;I Introduction to Construct Measurement;18
4;II Evaluation of Reliability using 1st Generation Criteria;20
5;III Evaluation of Reliability and Validity using 2nd Generation Criteria;22
6;IV Summary;27
7;V References;28
8;1. Accounting Control (in R&D Organizations);31
9;2. Adaptation of Metrics [Anpassung der Kennzahlen];33
10;3. Adaptiveness [Anpassungsfähigkeit];34
11;4. Affective Conflicts [Affektive Konflikte];35
12;5. Allocation (in the Context of Business Networks) [Allokation im Kontext von Unternehmensnetzwerken];36
13;6. Analysis and Creativity in Planning Behavior [Analyse und Kreativität im Planungsverhalten];37
14;7. Anticipation of Decision Enforcement [Antizipation der Willensdurchsetzung];38
15;8. Balance of Metrics [Ausgewogenheit der Kennzahlen];39
16;9. Behavior Control (in R&D Organizations);40
17;10. Benchmarking;42
18;11. Board Director Review;43
19;12. Breadth of ABC Use;44
20;13. Budget Adequacy;45
21;14. Budget Goal Commitment;46
22;15. Budget Participation;48
23;16. Centralisation [Zentralisierung];50
24;17. Championing in Strategy Implementation;51
25;18. Cognitive Conflicts [Kognitive Konflikte];52
26;19. Coherence of Metrics [Zusammenhang der Kennzahlen];53
27;20. Collaboration;54
28;21. Collateral Learning [Mittelbares Lernen];55
29;22. Company Training;56
30;23. Competitive Intensity [Wettbewerbsintensität];57
31;24. Conceptual Use of Controlling Information [Konzeptionelle Nutzung von Controlling-Informationen];58
32;25. Conceptual Use of Metrics [Konzeptionelle Nutzung von Kennzahlen];60
33;26. Conflict Intensity [Konfliktausmaß];61
34;27. Conflict Resolution;62
35;28. Connection of Strategic and Operative Planning [Verknüpfung der strategischen mit der operativen Planung];63
36;29. Connection of Strategy Development and Strategic Planning [Verknüpfung der Strategieentwicklung mit der strategischen Planung];65
37;30. Consensus;66
38;31. Consensus Orientation [Konsensorientierung];68
39;32. Constructive Transparency [Konstruktive Transparenz];69
40;33. Contact Frequency [Kontakthäufigkeit];70
41;34. Controller Support [Controllerunterstützung];71
42;35. Coordination through Personal Order [Koordination durch persönliche Weisung];72
43;36. Coordination through Plans [Koordination durch Pläne];73
44;37. Cost Consciousness;74
45;38. Critical Counterpart [Kritischer Counterpart];76
46;39. Culture of Mutual Trust;77
47;40. Data Manipulation [Datenmanipulation];78
48;41. Decision-Making (Learning Ex Ante) [Willensbildung – Lernen ex ante];80
49;42. Decision-Making Style [Entscheidungsstil];81
50;43. Decision Quality [Entscheidungsqualität];83
51;44. Delegation of Strategic Planning [Delegation der strategischen Planung];84
52;45. Detail in Reports [Berichtsdetaillierung];85
53;46. Diagnostic Use of Metrics [Diagnostische Nutzung von Kennzahlen];86
54;47. Distribution of Information [Informationsverteilung];87
55;48. Divisional Dependence;88
56;49. Dysfunctional Behavior;89
57;50. Dysfunctional Behavior [Dysfunktionales Verhalten];90
58;51. Economic Performance (Return on Sales) [Wirtschaftlicher Erfolg – Umsatzrendite];92
59;52. Education of Cost Accounting Staff [Ausbildung Kostenrechner];93
60;53. Effectiveness of Budgetary Monitoring [Effektivität der Budgetkontrolle];94
61;54. Effectiveness of Operational Monitoring [Effektivität der operativen Kontrolle];95
62;55. Effectiveness of Strategic Monitoring [Effektivität der strategischen Kontrolle];97
63;56. Effectiveness of Strategy Formulation;99
64;57. Effectiveness of Strategy Implementation;100
65;58. Efficiency of Monitoring [Effizienz der Kontrolle];101
66;59. Enforcement of Decisions (Ex Ante) [Durchsetzung ex ante];102
67;60. Enforcement of Decisions (Ex Post) [Durchsetzung ex post];103
68;61. Ethical Orientation;104
69;62. Evaluation (in the Context of Business Networks) [Evaluation im Kontext von Unternehmensnetzwerken];106
70;63. Expected Market Performance (of Subsidiaries);107
71;64. External Significance of Logistics [Externe Bedeutung Logistik];108
72;65. Feedback;109
73;66. Feedback-seeking Behavior;111
74;67. Fit with Vision;112
75;68. Flow Orientation of Cost Accounting [Flußorientierung der Kostenrechnung];113
76;69. Flow Orientation of Monitoring [Flussorientierung der Kontrolle];114
77;70. Flow Orientation of the Metrics System [Flußorientierung des Kennzahlensystems] ;115
78;71. Focus of Operative Monitoring – Analysis [Fokussierung der operativen Kontrolle – Analyse];116
79;72. Focus of Operative Monitoring – Corrective Action [Fokussierung der operativen Kontrolle – Maßnahme];118
80;73. Formalization [Formalisierung];119
81;74. Formalization (of Strategic Planning) [Formalisierung der Strategischen Planung];120
82;75. Functional Integration [Funktionale Integration];122
83;76. Generation of Information (formal) [Formelle Informationsgenerierung];123
84;77. Generation of Information (informal) [Informelle Informationsgenerierung];125
85;78. Goal Congruence of Incentive System [Anreizkompatibilität der Incentivierung];127
86;79. Goal Setting [Zielfindung und -formulierung];129
87;80. Headquarter Control;130
88;81. Headquarter-Subsidiary Centralization;131
89;82. Headquarter-Subsidiary Communication;132
90;83. Headquarter-Subsidiary Cooperation;133
91;84. Horizontal Coordination [Horizontale Koordination];134
92;85. Implementation Success;136
93;86. Importance of a Strategy;137
94;87. Importance of Costs;138
95;88. Importance of Strategic Action Plans;140
96;89. Indirect Enforcement [Mittelbare Durchsetzung];141
97;90. Influence (of Controlling Department) [Einfluss der Controlling- Abteilung];142
98;91. Informal Reporting [Informelles Berichtswesen];143
99;92. Information Technology Sophistication (for Activity Based Costing);144
100;93. Information Supply and Preparation [Informationsversorgung und -aufbereitung];146
101;94. Information Tool (Cost Accounting) [Kostenrechnung als Auskunftsapparat];147
102;95. Instrumental Use of Controlling Information [Instrumentelle Nutzung von Controlling-Informationen];148
103;96. Instrumental Use of Metrics [Instrumentelle Nutzung von Kennzahlen];149
104;97. Intensity of Monitoring [Kontrollintensität];150
105;98. Intensity of Strategic Monitoring – Analysis [Tiefe der strategischen Kontrolle – Analyse];152
106;99. Intensity of Strategic Monitoring – Corrective Action [Tiefe der strategischen Kontrolle – Maßnahme];154
107;100. Interaction;156
108;101. Interactive Use of Metrics [Interaktive Nutzung von Kennzahlen];157
109;102. Intercorporate Interaction (in MNCs);158
110;103. Interest Clarity [Interessenklarheit];159
111;104. Internal Complexity [Interne Komplexität];160
112;105. Internal Customer Orientation of the Controlling Department (Direct Measurement) [Direkte Messung der internen Kundenorientierung des Controllerbereichs];161
113;106. Internal Dynamics [Interne Dynamik];162
114;107. Internal Significance of Logistics [Interne Bedeutung Logistik];163
115;108. Intrinsic Motivation to Plan;164
116;109. Intuition [Intuition];165
117;110. Involvement of a Strategy;166
118;111. Involvement of External Persons (Argumentation) [Einbeziehung Externer – Argumentation];167
119;112. Involvement of External Persons (Attitude) [Einbeziehung Externer – Einstellung];168
120;113. Involvement of External Persons (Establishment of Problem Awareness) [Einbeziehung Externer – Problemanregung];169
121;114. Job Performance;170
122;115. Job Satisfaction;171
123;116. Job-related Information;173
124;117. Job-related Stress;174
125;118. Learning Tool (Cost Accounting) [Kostenrechnung als Lernapparat];175
126;119. Logistics Controlling Basis [Logistik-Controlling-Basis];176
127;120. Logistics Controlling Cost Details [Logistik-Controlling- Kostendetails];178
128;121. Logistics Performance over Time [Logistikerfolg über Zeit];179
129;122. Management Attention on Cost Accounting [Aufmerksamkeit des Managements für die Kostenrechnung];180
130;123. Management Involvement;181
131;124. Managerial Performance;182
132;125. Manipulation of Performance Measures;184
133;126. Market-based Performance [Marktbezogener Erfolg];185
134;127. Market Dynamics [Marktdynamik];186
135;128. Market Orientation;187
136;129. Market Research;189
137;130. Meeting Participation (for Quality Discussion);190
138;131. Mentoring;191
139;132. Meta-Communication [Metakommunikation];193
140;133. Model Affirmation [Modellbestätigung];194
141;134. Model Change [Modelländerung];195
142;135. Monitoring [Kontrolle];196
143;136. Monitoring Ability;198
144;137. Monitoring (Ex Post Learning) [Kontrolle – Lernen ex post];200
145;138. Monitoring Intensity – Analysis [Intensität der Kontrolle – Analyse];201
146;139. Monitoring of Assumptions [Prämissenkontrolle];202
147;140. Neglect of Non-Monitored Areas [Vernachlässigung nichtkontrollierter Bereiche];203
148;141. Openness to Innovation [Innovationskultur];205
149;142. Organizational Buy-in;206
150;143. Organizational Commitment;207
151;144. Organizational Performance (of Subsidiaries);209
152;145. Output Quality [Ergebnisqualität];210
153;146. Output Quality (of Cost Accounting) [Ergebnisqualität der Kostenrechnung];211
154;147. Output Quality (of the Controlling Department) [Ergebnisqualität der Controlling-Abteilung];213
155;148. Participation [Partizipation];215
156;149. Participative Standard Setting;216
157;150. Pay Equity;218
158;151. Perceived Effectiveness;219
159;152. Perceived Environmental Uncertainty (PEU);220
160;153. Performance Compared to Competitors [Leistungsfähigkeit im Wettbewerbsvergleich];222
161;154. Performance (Concerning Customers) [Kundenbezogener Erfolg];224
162;155. Personnel Control (in R&D Organizations);225
163;156. Planning Intensity [Planungsintensität];226
164;157. Planning Process Formalization;227
165;158. Political Behavior;228
166;159. Potential Quality of Cost Accounting [Potenzialqualität der Kostenrechnung];229
167;160. Potential Quality of Controlling Department [Potenzialqualität der Controlling-Abteilung];231
168;161. Preparation of Decision Enforcement [Vorbereitung der Umsetzung der Entscheidung];232
169;162. Process Rationality (Assurance of) [Sicherer der Prozessrationalität];234
170;163. Process Quality of Cost Accounting [Prozessqualität der Kostenrechnung];235
171;164. Process Quality of Controlling Department [Prozessqualität der Controlling-Abteilung];237
172;165. Process Rationality [Prozedurale Rationalität];239
173;166. Product Complexity and Diversity;240
174;167. Professional Commitment;242
175;168. Professionalism;244
176;169. Propensity to Create Budgetary Slack;246
177;170. Propensity to Create Budgetary Slack [Pufferbildung];247
178;171. Quality (of Information) [Informationsqualität];249
179;172. Quality of MAS Information [Qualität von Controllinginformationen];251
180;173. Quality of Management Cycle [Qualität des Führungszyklus];253
181;174. Rationalization Tool (Cost Accounting) [Kostenrechnung als Begründungsapparat];255
182;175. Reaction of Controlling Department [Reaktion des Controllerbereichs];256
183;176. Regulation (in the Context of Business Networks) [Regulation im Kontext von Unternehmensnetzwerken];258
184;177. Relevance of Incentive System [Bedeutung des Anreizsystems];259
185;178. Reliability of Budgetary Information [Zuverlässigkeit von Budgetierungsinformationen];260
186;179. Reliability of Controlling Information [Zuverlässigkeit von Controlling-Informationen];262
187;180. Role Ambiguity;264
188;181. Role Autonomy;266
189;182. Role Commitment;267
190;183. Role Conflict;268
191;184. Role Conflict (in MNCs);270
192;185. Role Involvement;271
193;186. Role Performance;272
194;187. Role Significance;273
195;188. Salesperson Dependence upon Firm;274
196;189. Satisfaction with Economic Performance [Zufriedenheit mit dem wirtschaftlichen Erfolg];276
197;190. Satisfaction (with Controlling Department) [Zufriedenheit mit Controlling-Abteilung];277
198;191. Satisfaction (with Measurement System);278
199;192. Scope of Information [Informationsbreite];279
200;193. Selection (in the Context of Business Networks) [Selektion im Kontext von Unternehmensnetzwerken];281
201;194. Self-Reflection [Selbstreflexion];282
202;195. Senior Management Support in Strategy Implementation;283
203;196. Shared Vision (in MNCs);284
204;197. Standard Tightness;285
205;198. Standard-based Incentives;286
206;199. Strategic Audits;287
207;200. Strategic Implementation Monitoring [Strategische Durchführungskontrolle];288
208;201. Strategic Surveillance [Strategische Überwachung];290
209;202. Strategy Commitment;291
210;203. Subsidiary Role Overestimation;292
211;204. Subsidiary Technology Embeddedness;293
212;205. Supervisory Attention;294
213;206. Symbolic Use (of Controlling Information) [Symbolische Nutzung von Controlling-Informationen];296
214;207. Symbolic Use of Metrics [Symbolische Nutzung von Kennzahlen];297
215;208. Systems Complexity of Cost Accounting [Systemkomplexität der Kostenrechnung];298
216;209. Systems Dynamics of Cost Accounting [Systemdynamik der Kostenrechnung];299
217;210. Task Coordination [Aufgabenkoordination];300
218;211. Task Significance;301
219;212. Team Cohesion;302
220;213. Technology Dynamics [Technologiedynamik];303
221;214. Timeliness of Information [Informationsaktualität];304
222;215. Time Pressure [Zeitdruck];306
223;216. Tolerance for Uncertainty [Ungewissheitstoleranz];307
224;217. Trust in Controlling Department [Vertrauen in das Controlling];308
225;218. Trust in MAS Information [Vertrauen in Controlling-Informationen];310
226;219. Trust in MNCs;311
227;220. Trust within Management Teams [Vertrauen in Management Teams];313
228;221. Turnover Intentions;315
229;222. Use of Capital Market – Information Function [Nutzung der Informationsfunktion des Kapitalmarktes];317
230;223. Use of Equity Capital Market – Monitoring Function [Nutzung der Kontrollfunktion des Kapitalmarktes];319
231;224. Use of Measurement Alignment Techniques;320
232;225. User Involvement;321
233;226. User Know-how;322
234;227. Vertical Coordination [Vertikale Koordination];323
235;228. Utilization Intensity [Nutzungsintensität];324
236;229. Weak-Point Analysis and Measures Development [Schwachstellenanalyse und Maßnahmenentwicklung];325
237;230. Workload Equity;327
to Construct Measurement.- Accounting Control (in R&D Organizations).- Adaptation of Metrics.- Adaptiveness.- Affective Conflicts.- Allocation (in the Context of Business Networks).- Analysis and Creativity in Planning Behavior.- Anticipation of Decision Enforcement.- Balance of Metrics.- Behavior Control (in R&D Organizations).- Benchmarking.- Board Director Review.- Breadth of ABC Use.- Budget Adequacy.- Budget Goal Commitment.- Budget Participation.- Centralisation.- Championing in Strategy Implementation.- Cognitive Conflicts.- Coherence of Metrics.- Collaboration.- Collateral Learning.- Company Training.- Competitive Intensity.- Conceptual Use of Controlling Information.- Conceptual Use of Metrics.- Conflict Intensity.- Conflict Resolution.- Connection of Strategic and Operative Planning.- Connection of Strategy Development and Strategic Planning.- Consensus.- Consensus Orientation.- Constructive Transparency.- Contact Frequency.- Controller Support.- Coordination through Personal Order.- Coordination through Plans.- Cost Consciousness.- Critical Counterpart.- Culture of Mutual Trust.- Data Manipulation.- Decision-Making (Learning Ex Ante).- Decision-Making Style.- Decision Quality.- Delegation of Strategic Planning.- Detail in Reports.- Diagnostic Use of Metrics.- Distribution of Information.- Divisional Dependence.- Dysfunctional Behavior.- Dysfunctional Behavior.- Economic performance (Return on sales).- Education of Cost Accounting Staff.- Effectiveness of Budgetary Monitoring.- Effectiveness of Operational Monitoring.- Effectiveness of Strategic Monitoring.- Effectiveness of Strategy Formulation.- Effectiveness of Strategy Implementation.- Efficiency of Monitoring.- Enforcement of Decisions (Ex Ante).- Enforcement of Decisions (Ex Post).- Ethical Orientation.-Evaluation (in the Context of Business Networks).- Expected Market Performance (of Subsidiaries).- External Significance of Logistics.- Feedback.- Feedback-seeking Behavior.- Fit with Vision.- Flow Orientation of Cost Accounting.- Flow Orientation of Monitoring.- Flow Orientation of the Metrics System.- Focus of Operative Monitoring — Analysis.- Focus of Operative Monitoring — Corrective Action.- Formaliation.- Formalization (of Strategic Planning).- Functional Integration.- Generation of Information (formal).- Generation of Information (informal).- Goal Congruence of Incentive System.- Goal Setting.- Headquarter Control.- Headquarter-Subsidiary Centralization.- Headquarter-Subsidiary Communication.- Headquarter-Subsidiary Cooperation.- Horizontal Coordination.- Implementation Success.- Importance of a Strategy.- Importance of Costs.- Importance of Strategic Action Plans.- Indirect Enforcement.- Influence (of Controlling Department).- Informal Reporting.- Information Technology Sophistication (for Activity Based Costing).- Information Supply and Preparation.- Information Tool (Cost Accounting).- Instrumental Use of Controlling Information.- Instrumental Use of Metrics.- Intensity of Monitoring.- Intensity of Strategic Monitoring — Analysis.- Intensity of Strategic Monitoring — Corrective Action.- Interaction.- Interactive Use of Metrics.- Intercorporate Interaction (in MNCs).- Interest Clarity.- Internal Complexity.- Internal Customer Orientation of the Controlling Department (Direct Measurement).- Internal Dynamics.- Internal Significance of Logistics.- Intrinsic Motivation to Plan.- Intuition.- Involvement of a Strategy.- Involvement of External Persons.- Involvement of External Persons (Attitude).- Involvement of External Persons (Establishment of ProblemAwareness).- Job Performance.- Job Satisfaction.- Job-related Information.- Job-related Stress.- Learning Tool (Cost accounting).- Logistics Controlling Basis.- Logistics Controlling Cost Details.- Logistics Performance over Time.- Management Attention on Costaccounting.- Management Involvement.- Managerial Performance.- Manipulation of Performance Measures.- Market-based Performance.- Market Dynamics.- Market Orientation.- Market Research.- Meeting Participation (for Quality Discussion).- Mentoring.- Meta-Communication.- Model Affirmation.- Model Change.- Monitoring.- Monitoring Ability.- Monitoring (Ex Post Learning).- Monitoring Intensity — Analysis.- Monitoring of Assumptions.- Neglect of Non-Monitored Areas.- Openness to Innovation.- Organizational Buy-in.- Organizational Commitment.- Organizational Performance (of Subsidiaries).- Output Quality.- Output Quality (of Cost Accounting).- Output Quality (of the Controlling Department).- Participation.- Participative Standard Setting.- Pay Equity.- Perceived Effectiveness.- Perceived Environmental Uncertainty (PEU).- Performance Compared to Competitors.- Performance (Concerning Customers).- Personnel Control (in R&D Organizations).- Planning Intensity.- Planning Process Formalization.- Political Behavior.- Potential quality of cost accounting.- Potential Quality of Controlling Department.- Preparation of Decision Enforcement.- Process Rationality (Assurance of).- Process Quality of Cost Accounting.- Process Quality of Controlling Department.- Process Rationality.- Product Complexity and Diversity.- Professional Commitment.- Professionalism.- Propensity to Create Budgetary Slack.- Propensity to Create Budgetary Slack [Pufferbildung].- Quality (of Information).- Quality of MAS Information.- Quality of ManagementCycle.- Rationalization Tool (Cost Accounting).- Reaction of Controlling Department.- Regulation (in the Context of Business Networks).- Relevance of Incentive System.- Reliability of Budgetary Information.- Reliability of Controlling Information.- Role Ambiguity.- Role Autonomy.- Role Commitment.- Role Conflict.- Role Conflict (in MNCs).- Role Involvement.- Role Performance.- Role Significance.- Salesperson Dependence upon Firm.- Satisfaction with Economic Performance.- Satisfaction (with Controlling Department).- Satisfaction (with Measurement System).- Scope of Information.- Selection (in the Context of Business Networks).- Self-Reflection.- Senior Management Support in Strategy Implementation.- Shared Vision (in MNCs).- Standard Tightness.- Standard-based Incentives.- Strategic Audits.- Strategic Implementation Monitoring.- Strategic Surveillance.- Strategy Commitment.- Subsidiary Role Overestimation.- Subsidiary Technology Embeddedness.- Supervisory Attention.- Symbolic Use (of Controlling Information).- Symbolic Use of Metrics.- Systems Complexity of Cost Accounting.- Systems Dynamics of Cost Accounting.- Task Coordination.- Task Significance.- Team Cohesion.- Technology Dynamics.- Timeliness of Information.- Time Pressure.- Tolerance for Uncertainty.- Trust in Controlling Department.- Trust in MAS Information.- Trust in MNCs.- Trust within Management Teams.- Turnover Intentions.- Use of Capital Market — Information Function.- Use of Equity Capital Market — Monitoring Function.- Use of Measurement Alignment Techniques.- User Involvement.- User Know-how.- Vertical Coordination.- Utilization Intensity.- Weak-Point Analysis and Measures Development.- Workload Equity.
I Introduction to Construct Measurement (p. 1)
Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis for supplementation and further development. A multilevel procedure was applied to develop and evaluate these scales, as described below. The calculation of the reliability and validity ratios and their necessary ranges for high-quality designs is also presented.
The chosen approach is mainly based on Homburg’s guidelines and Homburg/Giering’s concept for conceptualizing and operationalizing complex constructs. Many empirical studies examine relations between complex constructs and latent variables that cannot be measured directly. As these constructs cannot be measured directly they have to be measured indirectly using indicator variables. Indicators are observed variables that are operationalizations of the latent variables and are therefore formally associated with the constructs.
In order to perform a causal analysis with data from an empirical survey, the latent variables are first conceptualized and then operationalized. Conceptualization is the formulation of the relevant construct dimensions. In the subsequent process of operationalization, the measurement instrument in question is developed with its indicator variables. After conceptualization and operationalization, it is necessary to assess on the basis of empirical data whether or not the developed measurement instruments or scales fulfill the psychometric requirements of reliability and validity.
Reliability refers to consistency of scores on a particular measurement instrument or scale. Methods that assess the reliability of a measurement instrument are in most cases based on classical test theory. According to classical test theory each item i can be decomposed into a linear combination of a true score (common to all items) and a random error:
Xi = T + Ei
The random error is assumed to be uncorrelated with the true score. Additionally, researchers generally assume that the measurement error is not correlated with measurement errors of the other items. The total score is the sum of all k indicators or items that constitute the measurement instrument or scale:
X = X1 + X2 + … + Xk
The higher the reliability of an instrument, the closer the true scores will be to the total scores for that instrument. In case of high reliability only a minor proportion of shared variance of different measurements (indicators, items) can be attributed to an incorrect measurement process. The association with the underlying constructs can instead explain an important amount of shared variance of the indicators.
Conceptually, reliability is consistency. Reliability is therefore frequently assessed in terms of internal consistency of a measure using Cronbach’s alpha. Other methods for the assessment of an instrument’s reliability are retest reliability and parallel test reliability. Construct validity is one of the most central concepts in psychometrics. Researchers typically establish construct validity by estimating correlations between a measure of a construct and other measures that should be associated with it (convergent validity) or vary independently of it (discriminant validity).
A measurement instrument is valid if it is as free of random errors as possible and additionally conceptually correct. This is why the reliability of a measurement is a necessary prerequisite for its validity.
