The Accounting Review Vol. 52 No. 3 1977
Objectivity of Accounting Measures: A Multirule-Multimeasurer Approach.
Abstract
This article presents the consensus concept of objectivity and two problems of the concept which never have been addressed adequately: (1) observed objectivity (agreement among different measurers applying the same measurement system) may be spuriously inflated by the consensus inherent on various other combinations of rules and measurers; (2) suggestions for improving objectivity typically focus entirely upon measurement systems and virtually ignore the impact of measurers on objectivity. A framework which enables the investigation of these problems is presented. The suggested framework, a multirule-multimeasurer matrix, is an adaptation of the multitrait-multimethod matrix often used to assess the validity of psychological tests and enables investigation of these problems.
- DOI
- 10.2308/tar-4498215
- Volume
- 52
- Issue
- 3
- Pages
- 567-575
- Language
- en
- Sources
- openalex crossref