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Towards measuring professionalism in accounting

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  • Ralph Adler
  • Gregory Liyanarachchi

Abstract

This paper develops an instrument that measures accounting professionalism. The instrument's development was informed by literature on professionalism, similar to the genesis of instruments developed in other fields (i.e., sociology, medicine and pharmacy), and interviews with practising accountants and accounting academics. An exploratory factor analysis of 516 survey responses received from members of Chartered Accountants Australia and New Zealand (CAANZ) produced four sub‐dimensions of accounting professionalism: ethics and independence, altruism, respect for others, and excellence. This four‐factor model and a unidimensional model were tested using confirmatory factor analysis. The four‐factor model proved superior to the unidimensional one and produced a final instrument with strong psychometric properties.

Suggested Citation

  • Ralph Adler & Gregory Liyanarachchi, 2020. "Towards measuring professionalism in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1907-1941, September.
    • Handle: RePEc:bla:acctfi:v:60:y:2020:i:3:p:1907-1941
    DOI: 10.1111/acfi.12461
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    References listed on IDEAS

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