A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension

Hassell, John M.; Arrington, C. Edward

doi:10.1016/0361-3682(89)90016-0

Cited by 9 publications

(4 citation statements)

References 8 publications

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“…However, the ndings regarding analytical ability are somewhat inconsistent. In the Jiambalvo et al (1983) study, problem solving ability was rated as the most important criterion in performance evaluation, whereas in Hassell et al (1992) it ranked second in importance and fifth in the Hassell and Arrington (1989) study. Additionally, in a study on turnover in public accounting rms, Rhode et al (1977) found that employees who remained at their original employer for ve years had significantly higher analytical skills than those who had departed.…”

Section: Ratee Characteristicsmentioning

confidence: 97%

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The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

2001

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Prior research examining gender and diversity issues has generally lacked supporting theory and experimental investigation. This study provides theory-based experimental evidence regarding the effects of gender, ethnicity, and other individual differences on performance evaluations of audit seniors. We utilized organizational socialization theory in examining the accounting profession's view of diversity issues. The process model of performance evaluation provided guidance in the selection of ratee, rater, and contextual characteristics as factors to analyze. An experiment was conducted with 95 audit seniors from one of the Big 5 public accounting rms. Results indicate that gender and ethnic heritage are important factors in the career prospects of audit seniors. The demeanor of an auditor was also important as an interactive factor and in uences judgments differently depending on the gender or ethnic origin of the auditor evaluated. These results suggest that diversity is a very complex issue. Examining single factors without considering the interactions of a variety of factors may lead to incorrect conclusions. SUMMARYThe accounting profession's concern with the under representation of females and ethnic minorities in upper management have sparked a plethora of gender-related studies. However, ethnicity issues and their interaction with gender and other factors have been virtually ignored by researchers. Consequently, this study empirically examines the in uences of ethnic heritage, gender, and other individual differences on the perceived prospects for audit seniors to progress to upper management. This research differs signi cantly from prior studies by utilizing theories from sociology (organizational socialization theory) and psychology 54 D. J. Lowe et al.

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Section: Ratee Characteristicsmentioning

confidence: 97%

“…Third, the differential demeanor preference may also apply to certain ethnic minority groups. (Hassell and Arrington, 1989;Hassell et al, 1992;Jiambalvo et al, 1983). However, the ndings regarding analytical ability are somewhat inconsistent.…”

Section: Ratee Characteristicsmentioning

confidence: 99%

The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

2001

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“…A methodology which can address this problem is the pairwise comparison model in AHP, which Saaty developed in the 1970s (Saaty, 1980). Since that time a wealth of literature has existed to provide a discussion of AHP applications in many research areas, such as accounting and auditing (Hassell and Arrington, 1989;Arrington et al, 1984), electric utility industry, medicine, and business (Golden et al, 1989). While AHP has seen limited application in benchmarking, Korpela and Tuominem (1996) indicated that AHP had previously been used for benchmarking by Eyrich (1991).…”

Section: The Selection Model To Determine Benchmarking (University Ra...mentioning

confidence: 99%

A benchmarking analysis of University League Tables Using the AHP Based on Students’ Perception: UAE Case

Salem¹

2013

HSS

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Benchmarking is an important technique that universities seek to implement to obtain superior performances. This paper attempts to ascertain benchmarking criteria from the point of view of the students who were involved in benchmarking processes within four United Arab Emirates Universities (UAE-Us). The students in the four UAE-Us are investigated during the period of October 2009 till May 2011 to identify priorities and apply weights for multiple criteria decision-making in the context of choosing a university. The students’ priorities and rankings for choosing a university are tested under the Analytic Hierarchy Process (AHP) model. AHP and benchmarking techniques make the implementation and analysis studies more effective and easy and applicable to universities. Further, AHP is used to calculate the relative weights of each criterion, sub- criteria and specific sub-criteria, to prioritize them, and finally to select the important benchmarking criteria within each of the four universities investigated. The overall findings suggest that university reputation and campus are the dominant criteria, while research evaluation performance seems less important within these four universities.

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“…A methodology which can address this problem is the pairwise comparison model in AHP, which Saaty developed in the 1970s (Saaty, 1980). Since that time a wealth of literature has existed to provide a discussion of AHP applications in many research areas, such as accounting and auditing (Hassell et al, 1989;Arrington et al, 1984), electric utility industry, medicine, business (Golden et al, 1989), and education (Bahurmoz, 2003). While AHP has seen limited application in benchmarking, Korpela et al (1996, p: 226) indicated that AHP had previously been used for benchmarking by Eyrich (1991).…”

Section: B 22 the Selection Model To Determine Benchmarkingmentioning

confidence: 99%

An Application of the Analytic Hierarchy Process to Determine Benchmarking Criteria for Manufacturing Organisations

Salem¹

2010

IJTEF

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This paper determines benchmarking criteria from the point of view of the actors who were involved in benchmarking processes within three Libyan Manufacturing Organisations (LMOs). It also describes an application of the Analytic Hierarchy Process (AHP) that can help an organisation to determine its benchmarking criteria. It presents a structured hierarchy for assessing the key capabilities using the AHP. The hierarchy is illustrated using the four main criteria that manufacturing companies consider when carrying out benchmarking. AHP and benchmarking techniques make the implementation and analysis studies more effective, easy and applicable to companies. Further, AHP is used to calculate the relative weights of each criterion, subcriterion and specific sub-criterion, to prioritise them, and finally to select the important benchmarking criterion within each of the three companies investigated.

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A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension

Cited by 9 publications

References 8 publications

The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

A benchmarking analysis of University League Tables Using the AHP Based on Students’ Perception: UAE Case

An Application of the Analytic Hierarchy Process to Determine Benchmarking Criteria for Manufacturing Organisations

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