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An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students

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  • Smith, Kenneth J.
  • Emerson, David J.
  • Haight, Timothy D.
  • Mauldin, Shawn
  • Wood, Bob G.

Abstract

Using a sample of 546 undergraduate accounting and business students from four US universities, one on the East Coast, two in the South, and one on the West Coast, this study examined the efficacy of the Connor-Davidson Resilience Scale-10 (Campbell-Sills & Stein, 2007; CD-RISC 10) for use with accounting and other designated business majors. The analyses included an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across major and gender, the scale’s reliability, and its convergent and divergent validity. The results indicate significant inter-major and gender differences in scores. Most troubling, female accounting majors report the lowest resilience levels, significantly below those recorded for male accounting majors, and male and female non-accounting majors. However, the scale has a common factor structure. We further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in most prior research. Spearman-Brown reliability coefficients, item-total correlations, and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Suggested Citation

  • Smith, Kenneth J. & Emerson, David J. & Haight, Timothy D. & Mauldin, Shawn & Wood, Bob G., 2019. "An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students," Journal of Accounting Education, Elsevier, vol. 47(C), pages 48-62.
    • Handle: RePEc:eee:joaced:v:47:y:2019:i:c:p:48-62
    DOI: 10.1016/j.jaccedu.2019.01.002
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    References listed on IDEAS

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    1. Marann Byrne & Barbara Flood & Julie Griffin, 2014. "Measuring the Academic Self-Efficacy of First-year Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 407-423, October.
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    3. Smith, Kenneth J. & Emerson, David J., 2017. "An analysis of the relation between resilience and reduced audit quality within the role stress paradigm," Advances in accounting, Elsevier, vol. 37(C), pages 1-14.
    4. Helen Klein & Nancy Levenburg & Marie McKendall & William Mothersell, 2007. "Cheating During the College Years: How do Business School Students Compare?," Journal of Business Ethics, Springer, vol. 72(2), pages 197-206, May.
    5. Kenneth J. Smith & Donald L. Rosenberg & G. Timothy Haight, 2014. "An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 29-59, March.
    6. Anne Fortin & Joel H. Amernic, 1994. "A Descriptive Profile of Intermediate Accounting Students," Contemporary Accounting Research, John Wiley & Sons, vol. 10(S1), pages 21-73, December.
    7. Jill Webb & Caroline Chaffer, 2016. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 349-367, July.
    8. Smith, Kenneth J. & Emerson, David J., 2014. "An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample," Advances in accounting, Elsevier, vol. 30(2), pages 309-314.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).

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