6 Research Instrument
Measurement of items before initiating the study’s main data collection and information gathering is important, it ensures the results are valid and reliable, as well as ensuring the data not being artifacts of instruments used for measuring (Hair, 2012).
The guiding concept in developing the questionnaire was used in measurements as well to scale whether it was validated by previous research. The used of variables and measurements from previous studies is always recommended, rather than creating new variables. Existing variables have already been tested empirically, rendering the process of determining their empirical validity easier and simpler. This also provides stability amongst different variables in different samples and how they affect dependent variables, in different words, determining their relative importance to the research.
The questionnaire consists of four main sections: Part A to Part D. Part A gathers demographic data of the respondent and his/ her organisation and the status of ABC in organisations; Part B focused on the factors ( Top management support , Training , Non accounting ownership, Information technology , and Organisational …show more content…
While the frequencies and percentages was used determined explore the demographic data and understand the attributes of the gained data. The section about demographic in the questionnaire was designed in such a manner as to get clear information about each and every single respondent.
A descriptive analysis of the demographic variable contributed into showcasing other attributes of the case. It was also necessary to calculate important statistical date, such as the mean, standard deviation and skewness as well as kurtosis. These calculations paved the way for inferential analysis to take place as AMOS as a statistical tool for an SEM structural